Section 2 Meaning of “small donation”

(1)

The Schedule to the Small Charitable Donations Act 2012 (meaning of small donation: conditions) is amended as follows.

(2)

In paragraph 1—

(a)

in the heading after “cash” insert “ or contactless ”;

(b)

in sub-paragraph (1) omit the words “in cash”;

(c)

after that sub-paragraph insert—

“(1A)
The gift must be made—
(a)
in cash, or
(b)
by a contactless payment.”;

(d)

in sub-paragraph (3) after the definition of “cash” insert—

““contactless payment” means a payment made at a contactless payment terminal using the contactless payment facility of a card, mobile telephone or other device;”.

(3)

For paragraph 2 and the heading before it substitute—

“Made in the United Kingdom
2
The gift must be made in the United Kingdom.”

(4)

In paragraph 3(1) at the beginning insert “ Where the gift is made in cash, ”.