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Small Charitable Donations Act 2012

Changes over time for: Section 14

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Point in time view as at 16/01/2017.

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14Power to alter specified amount etcU.K.

This adran has no associated Nodiadau Esboniadol

(1)The Treasury may by order amend—

(a)section 1(6) (the specified amount),

(b)section 4(3)(a),

(c)section [F16(2)(a) and (3)(b)] , F2...

F3(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

by substituting a different sum for the sum for the time being specified in each of those provisions.

(2)The Treasury may by order amend this Act for the purpose of—

(a)amending the gift aid matching rule;

(b)abolishing that rule;

(c)reinstating that rule (if previously abolished), with or without amendment.

(3)In subsection (2) “the gift aid matching rule” means the rule that limits the amount of top-up payments to which a charity is entitled by reference to the amount of gifts made to the charity in respect of which it has made successful gift aid exemption claims.

(4)The Treasury may by order amend section 2 (meaning of “eligible charity”).

F4(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)The Treasury may by order amend paragraph 1(1) and (2) of the Schedule (limit on value of individual donations) by substituting a different sum for the sum for the time being specified in each of those provisions.

Textual Amendments

F1Words in s. 14(1)(c) substituted (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. 3(8), 7(1)

F2Word in s. 14(1)(c) omitted (16.1.2017) (with effect in accordance with s. 7(1) of the amending Act) by virtue of Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 4(5)(a), 7(1)

F3S. 14(1)(d) omitted (16.1.2017) (with effect in accordance with s. 7(1) of the amending Act) by virtue of Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 4(5)(b), 7(1)

F4S. 14(5) omitted (16.1.2017) (with effect in accordance with s. 7(1) of the amending Act) by virtue of Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 1(4), 7(1)

Commencement Information

I1S. 14 wholly in force at 6.4.2013; s. 14 in force for specified purposes at Royal Assent and otherwise in force at 6.4.2013, see s. 21(1)(2)

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