Small Charitable Donations Act 2012 (c. 23)

Connected charities and community buildings U.K.

9 Connected charities and community buildings U.K.

(1) This section applies if—

(a) two or more charities (“connected eligible charities”) are connected with one another in a tax year and are eligible charities for the tax year, and

(b) one or more of them runs charitable activities in a community building in the tax year.

[F1 but see subsection (2).]

[F2 (2) This section does not apply if the condition in section 9A is met.

(3) Where this section applies, the specified amount for the purposes of section 1(4) for a connected eligible charity for the tax year is determined as follows.

(4) If the charity runs charitable activities in a community building in the tax year, the specified amount is an amount equal to the sum of the amounts which, for each community building in which the charitable activities are run, is the community building amount.

(5) The “community building amount”, in relation to a community building, is to be calculated in accordance with section 6(3) to (3B).

(6) If the charity does not run charitable activities in a community building in the tax year, the specified amount is nil.]

Textual Amendments

F1 Words in s. 9(1) inserted (16.1.2017) (with effect in accordance with s. 7(1) of the amending Act) by Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 4(3)(a), 7(1)

F2 S. 9(2)-(6) substituted (16.1.2017) for s. 9(2)-(8) (with effect in accordance with s. 7(1) of the amending Act) by Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 4(3)(b), 7(1)