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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

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.

A full Impact Assessment was published on 22nd November 2012 alongside the Small Charitable Donations Act 2012 and is available on the National Archives / HMRC website at http://webarchive.nationalarchives.gov.uk/*/http:/www.hmrc.gov.uk/ria/ia-final-giftaid-don.pdf (then click on link dated December 04 2012). It remains an accurate summary of the impacts that apply to this instrument.