{
  "url": "https://openlegislation.uk/small-charitable-donations-regulations-2013/introduction",
  "json_url": "https://openlegislation.uk/small-charitable-donations-regulations-2013/introduction.json",
  "legislation": "uksi/2013/938",
  "legislation_title": "The Small Charitable Donations Regulations 2013",
  "legislation_url": "https://openlegislation.uk/small-charitable-donations-regulations-2013",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Charities\nMade 18th April 2013\nComing into force in accordance with regulation 1\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 11, 12(6), 13(7) and 17(3) of the Small Charitable Donations Act 2012.\nIn accordance with section 17(2) of that Act, a draft of this instrument was laid before the House of Commons and approved by a resolution of the House of Commons.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2012 c. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/938/introduction",
    "retrieved_at": "2026-10-29T00:57:08.637057+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."
}