# The Small Charitable Donations Regulations 2013, Introduction: Introductory text

Extent: E+W+S+N.I.

Charities
Made 18th April 2013
Coming into force in accordance with regulation 1
The 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.
In 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.

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Source: https://www.legislation.gov.uk/uksi/2013/938/introduction (the official version)
Page: https://openlegislation.uk/small-charitable-donations-regulations-2013/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.