Connected charities and community buildings

Connected charities
4
1
This section applies if two or more charities—
a
are connected with one another in a tax year, and
b
are eligible charities for the tax year.
2
Section 1 applies to each of the charities in relation to the tax year as if references to small donations made to a charity included small donations made to any of the charities.
3
The specified amount for the purposes of section 1(4) for each of the charities for the tax year is an amount equal to—
a
£8,000, divided by
b
the number of the charities which make a top-up claim in respect of small donations made in the tax year.
4
This section does not apply if section 9 (connected charities running charitable activities in community buildings) applies.
Sum in s. 4(3)(a) substituted (6.4.2016) by The Small Charitable Donations Act (Amendment) Order 2015 (S.I. 2015/2027), arts. 1, 4
Words in s. 4(4) 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. 4(2), 7(1)