<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/2012/23/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2012/23" NumberOfProvisions="33" xml:lang="en" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0"><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/ukpga/2012/23/section/20/enacted</dc:identifier><dc:title>Small Charitable Donations Act 2012</dc:title><dc:subject>Donations</dc:subject><dc:subject>Income tax</dc:subject><dc:subject>Charity collections</dc:subject><dc:subject>Trustees</dc:subject><dc:subject>Charities</dc:subject><dc:language>en</dc:language><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:modified>2024-05-21</dc:modified>
					
					<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/2012/23/section/20/enacted/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/2012/23/resources" title="More Resources"/>
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes" href="http://www.legislation.gov.uk/id/ukpga/2012/23/section/20/notes" title="Explanatory Notes"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/notes/toc" href="http://www.legislation.gov.uk/ukpga/2012/23/notes/contents" title="Explanatory Notes Table of Contents"/>
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/2012/23/enacted" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/2012/23/introduction/enacted" title="introduction"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/2012/23/body/enacted" title="body"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/2012/23/schedules/enacted" title="schedules"/>
					
										
					
					
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/2012/23/section/20/enacted/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/2012/23/section/20/enacted/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/2012/23/section/20/enacted/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/2012/23/section/20/enacted/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/2012/23/section/20/enacted/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/2012/23/section/20/enacted/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/2012/23/section/20/enacted/data.html" title="HTML5 snippet"/>

					
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2012/23/contents/enacted" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2012/23/section/20/2012-12-19" title="2012-12-19"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2012/23/section/20" title="current"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/2012/23/enacted" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/2012/23/section/19/enacted" title="Provision; Section 19"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/2012/23/section/19/enacted" title="Provision; Section 19"/><atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2012/23/section/21/enacted" title="Provision; Section 21"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/2012/23/section/21/enacted" title="Provision; Section 21"/>
					<ukm:PrimaryMetadata><ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="final"/>
</ukm:DocumentClassification><ukm:Year Value="2012"/><ukm:Number Value="23"/><ukm:EnactmentDate Date="2012-12-19"/></ukm:PrimaryMetadata>
					

                    
									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2012/23/section/20/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2012/23/section/20/notes"/><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2012/23/pdfs/ukpgaen_20120023_en.pdf" Date="2012-12-28" Title="Explanatory Note" Size="538028"/></ukm:Alternatives>       
								</ukm:Notes> 
					<ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2012/23/pdfs/ukpga_20120023_en.pdf" Date="2012-12-20" Size="458240"/></ukm:Alternatives>
					
					<ukm:Statistics>
									<ukm:TotalParagraphs Value="33"/>
									<ukm:BodyParagraphs Value="23"/>
									<ukm:ScheduleParagraphs Value="10"/>
									<ukm:AttachmentParagraphs Value="0"/>
									<ukm:TotalImages Value="1"/>
								</ukm:Statistics>
				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2012/23/body/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2012/23/body" NumberOfProvisions="23" NumberFormat="default"><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2012/23/crossheading/general/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2012/23/crossheading/general" NumberOfProvisions="8" id="crossheading-general"><Title>General</Title><P1group><Title>Extent</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2012/23/section/20/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2012/23/section/20" id="section-20">
<Pnumber>20</Pnumber>
<P1para>
<Text>This Act extends to—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2012/23/section/20/a/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2012/23/section/20/a" id="section-20-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>England and Wales,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2012/23/section/20/b/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2012/23/section/20/b" id="section-20-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>Scotland, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2012/23/section/20/c/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2012/23/section/20/c" id="section-20-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>Northern Ireland.</Text>
</P3para>
</P3>
</P1para>
</P1></P1group></Pblock></Body></Primary></Legislation>