{
  "url": "https://openlegislation.uk/small-charitable-donations-act-2012/schedule/paragraph-3",
  "json_url": "https://openlegislation.uk/small-charitable-donations-act-2012/schedule/paragraph-3.json",
  "legislation": "ukpga/2012/23",
  "legislation_title": "Small Charitable Donations Act 2012",
  "legislation_url": "https://openlegislation.uk/small-charitable-donations-act-2012",
  "path": "schedule/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) Where 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.\n(2) “Relevant institution” has the meaning given by section 109(3) of the Charities Act 2011.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/23/schedule/paragraph/3",
    "retrieved_at": "2026-10-29T09:08:34.151911+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."
}