# Small Charitable Donations Act 2012, Paragraph 3

Extent: E+W+S+N.I.

(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.
(2) “Relevant institution” has the meaning given by section 109(3) of the Charities Act 2011.

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Source: https://www.legislation.gov.uk/ukpga/2012/23/schedule/paragraph/3 (the official version)
Page: https://openlegislation.uk/small-charitable-donations-act-2012/schedule/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.