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The Small Charitable Donations Act (Amendment) Order 2019

Draft. This instrument was laid in draft and may differ from the one made. Look for the made version under its title.

Draft 2019, ISBN 9780111178164

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Draft Order laid before the House of Commons under section 17(2) of the Small Charitable Donations Act 2012, for approval by resolution of that House.

Charities

Made ***

Coming into force in accordance with article 1

The Treasury, in exercise of the power conferred by section 14(6) of the Small Charitable Donations Act 2012f1, make the following Order.

In accordance with section 17(2) of that Act, a draft of this instrument was laid before the House of Commons and approved by resolution of that House.

Annotations to the whole text

Footnotes

f1

2012 c. 23.

Contents

  1. 1Citation, commencement and effect
  2. 2Amendment of the Small Charitable Donations Act 2012
  3. Signature
  4. Explanatory note

1Citation, commencement and effect

This Order may be cited as the Small Charitable Donations Act (Amendment) Order 2019 and comes into force on 6th April 2019 in relation to gifts made on or after that date.

2Amendment of the Small Charitable Donations Act 2012

(1)

The Schedule to the Small Charitable Donations Act 2012 (meaning of “small donation”: conditions)f1 is amended as follows.

(2)

In paragraph 1 (small cash or contactless payment)—

(a)

in sub-paragraph (1) for “£20” substitute “£30”, and

(b)

in sub-paragraph (2) for “£20” substitute “£30”.

Signature

[Name]

[Name]

Two of the Lords Commissioners of Her Majesty’s Treasury

Date

Explanatory note

(This note is not part of the Order)

This Order amends the Small Charitable Donations Act 2012 (c. 23) by increasing the small donation limit from £20 to £30 for gifts made on or after 6th April 2019.

A Tax Information and Impact Note covering this instrument was published on 30th October 2018 alongside the Budget and is available on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.