# Small Charitable Donations Act 2012, Paragraph 9


(1) There must be no benefits associated with the gift, or any benefits associated with the gift must be of negligible value (for example, a lapel sticker designed to acknowledge the making of a gift).
(2) For this purpose a benefit is associated with a gift if it is received by the individual who makes the gift, or a person connected with the individual, in consequence of making the gift.

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Source: https://www.legislation.gov.uk/ukpga/2012/23/schedule/paragraph/9 (the official version)
Page: https://openlegislation.uk/small-charitable-donations-act-2012/schedule/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.