Small Charitable Donations Act 2012

2 Meaning of “eligible charity” U.K.

(1) A charity is an eligible charity for a tax year [F1 if it is not an excluded charity for that tax year (see subsection (3)). ]

F2 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) A charity on which a penalty has been imposed in connection with a gift aid exemption claim or top-up claim made by the charity is [F3 an excluded charity] —

(a) for the tax year in which the claim was made, [F4 and]

(b) for the next tax year,

(even if the penalty was imposed after the tax year in which the claim was made).

(4) For the purposes of this section—

F5 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) “penalty” means a penalty under—

(i) Schedule 24 to the Finance Act 2007, or

(ii) regulations under section 11;

(c) a penalty is not to be regarded as having been imposed if all of the penalty is suspended (or the decision that a penalty is payable is cancelled on appeal); but this does not apply to a suspended penalty that subsequently becomes payable.

Textual Amendments

F1 Words in s. 2(1) substituted (16.1.2017) (with effect in accordance with s. 7(1) of the amending Act) by Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 1(2)(a), 7(1) (with s. 8(2))

F2 S. 2(2) omitted (16.1.2017) (with effect in accordance with s. 7(1) of the amending Act) by virtue of Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 1(2)(b), 7(1) (with s. 8(2))

F3 Words in s. 2(3) substituted (16.1.2017) (with effect in accordance with s. 7(1) of the amending Act) by Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 1(2)(c)(i), 7(1) (with s. 8(2))

F4 Word in s. 2(3) substituted (16.1.2017) (with effect in accordance with s. 7(1) of the amending Act) by Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 1(2)(c)(ii), 7(1) (with s. 8(2))

F5 S. 2(4)(a) omitted (16.1.2017) (with effect in accordance with s. 7(1) of the amending Act) by virtue of Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 1(2)(d), 7(1) (with s. 8(2))