OpenLegislation

Paragraph 1

United Kingdom

(1)

The gift must be F1£30 or less F2....

F3(1A)

The gift must be made—

(a)

in cash, or

(b)

by a contactless payment.

(2)

Where a gift of cash is made to the charity and its managers do not know whether the gift is F4£30 or less, the condition in sub-paragraph (1) is to be treated as met if the managers have taken reasonable steps to find out.

(3)

In this paragraph—

  • “cash” means coins and notes in any currency;

  • F5“contactless payment” means a payment made at a contactless payment terminal using the contactless payment facility of a card, mobile telephone or other device;

  • “managers”, in relation to a charity, means the persons having the general control and management of the administration of the charity.

Annotations

Textual amendments

F1

Sum in Sch. para. 1(1) substituted (6.4.2019) by The Small Charitable Donations Act (Amendment) Order 2019 (S.I. 2019/337), arts. 1, 2(2)(a)

F2

Words in Sch. para. 1(1) 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. 2(2)(b), 7(1)

F3

Sch. para. 1(1A) inserted (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. 2(2)(c), 7(1)

F4

Sum in Sch. para. 1(2) substituted (6.4.2019) by The Small Charitable Donations Act (Amendment) Order 2019 (S.I. 2019/337), arts. 1, 2(2)(b)

F5

Words in Sch. para. 1(3) inserted (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. 2(2)(d), 7(1)

Notes on Small cash or contactless payment

Textual amendments

F1

Words in Sch. para. 1 heading inserted (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. 2(2)(a), 7(1)