Paragraph 3
United Kingdom
(1)
F1Where the gift is made in cash, The cash given to the charity must have been deposited in an account kept by or on behalf of the charity at a relevant institution and the deposit must have been made in the United Kingdom.
(2)
“Relevant institution” has the meaning given by section 109(3) of the Charities Act 2011.
Annotations
Textual amendments
- F1
Words in Sch. para. 3(1) 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(4), 7(1)