Small Charitable Donations Act 2012

  1. Introduction

  2. Summary and Background

  3. Territorial Extent and Application

  4. Commentary on Sections

    1. Section 1: Top-up payments in respect of small donations made to eligible charities

    2. Section 2: Meaning of “eligible charity”

    3. Section 3: Meaning of “small donation”

    4. Sections 4 to 9: General

    5. Section 4: Connected charities

    6. Section 5: Meaning of “connected”

    7. Section 6: Charities running charitable activities in community buildings

    8. Section 7: Meaning of “running charitable activities in a community building” etc

    9. Section 8: Meaning of “community building”

    10. Section 9: Connected charities and community buildings

    11. Section 10: Overpayments

    12. Section 11: Management of top-up payments

    13. Sections 12 and 13: General

    14. Section 12: Charity mergers: new charity taking over activities of one charity

    15. Section 13: Charity mergers: new charity taking over activities of several charities

    16. Section 14: Power to alter specified amount etc

    17. Section 15: Top-up payments not taxable

    18. Section 16: Northern Ireland

    19. Section 17: Regulations and orders

    20. Section 18: General interpretation

    21. Section 19: Financial provisions

    22. Section 20: Extent

    23. Section 21: Commencement and transitional provision

    24. Schedule – Meaning of “small donation”: conditions

  5. Commencement Date

  6. Hansard References