{
  "url": "https://openlegislation.uk/small-charitable-donations-act-amendment-order-2015",
  "json_url": "https://openlegislation.uk/small-charitable-donations-act-amendment-order-2015.json",
  "id": "uksi/2015/2027",
  "title": "The Small Charitable Donations Act (Amendment) Order 2015",
  "long_title": "This Order, which comes into force on 6th April 2016, amends the Small Charitable Donations Act 2012 (c.23) by increasing the “specified amount” from £5,000 to £8,000. The specified amount is used to calculate the maximum donations limit on which a charity may claim a top-up payment for a tax year.",
  "citation": "S.I. 2015/2027",
  "type": "uksi",
  "year": "2015",
  "number": "2027",
  "version": "current",
  "date": "2015-12-14",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/small-charitable-donations-act-amendment-order-2015/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/small-charitable-donations-act-amendment-order-2015/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Amendment of the Small Charitable Donations Act 2012",
      "url": "https://openlegislation.uk/small-charitable-donations-act-amendment-order-2015/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Top-up payments in respect of small donations made to eligible charities",
      "url": "https://openlegislation.uk/small-charitable-donations-act-amendment-order-2015/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Connected charities",
      "url": "https://openlegislation.uk/small-charitable-donations-act-amendment-order-2015/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Charities running charitable activities in community buildings",
      "url": "https://openlegislation.uk/small-charitable-donations-act-amendment-order-2015/article-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Connected charities and community buildings",
      "url": "https://openlegislation.uk/small-charitable-donations-act-amendment-order-2015/article-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/small-charitable-donations-act-amendment-order-2015/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/small-charitable-donations-act-amendment-order-2015/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/2027",
    "retrieved_at": "2026-10-28T23:29:11.954349+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."
}