Small Charitable Donations Act 2012 (c. 23)

Schedule U.K. Meaning of “small donation”: conditions

Not conditional on acquisition of property by charity U.K.

8 (1) The gift must not be conditional on, associated with or part of an arrangement involving, the acquisition of property by the charity from the individual or a person connected with the individual. U.K.

(2) An acquisition by way of gift is to be ignored for the purposes of this condition.