# Small Charitable Donations Act 2012, Section 15: Top-up payments not taxable


A top-up payment is not to be treated as income for any purpose of the Tax Acts.

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Source: https://www.legislation.gov.uk/ukpga/2012/23/section/15 (the official version)
Page: https://openlegislation.uk/small-charitable-donations-act-2012/section-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.