{
  "url": "https://openlegislation.uk/draft-small-charitable-donations-act-amendment-order-2019/note",
  "json_url": "https://openlegislation.uk/draft-small-charitable-donations-act-amendment-order-2019/note.json",
  "legislation": "ukdsi/2019/9780111178164",
  "legislation_title": "The Small Charitable Donations Act (Amendment) Order 2019",
  "legislation_url": "https://openlegislation.uk/draft-small-charitable-donations-act-amendment-order-2019",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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.\nA 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2019/9780111178164/note",
    "retrieved_at": "2026-10-30T15:02:01.520183+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}