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Introductory Text
Top-up payments
1.Top-up payments in respect of small donations made to eligible charities
2.Meaning of “eligible charity”
3.Meaning of “small donation”
Connected charities and community buildings
4.Connected charities
5.Meaning of “connected”
6.Charities running charitable activities in community buildings
7.Meaning of “running charitable activities in a community building” etc
8.Meaning of “community building”
9.Connected charities and community buildings
Overpayments and administration
10.Overpayments
11.Management of top-up payments
Miscellaneous
12.Charity mergers: new charity taking over activities of one charity
13.Charity mergers: new charity taking over activities of several charities
14.Power to alter specified amount etc
15.Top-up payments not taxable
General
16.Northern Ireland
17.Regulations and orders
18.General interpretation
19.Financial provisions
20.Extent
21.Commencement and transitional provision
22.Short title
Schedule
Meaning of “small donation”: conditions
Small cash payment
1.(1) The gift must be £20 or less in cash....
Collected in the United Kingdom
2.The gift must be received in the United Kingdom by...
Deposited in United Kingdom in a bank account
3.(1) The cash given to the charity must have been...
Not eligible for gift aid
4.(1) The gift must be one in relation to which...
Not payment under payroll deduction scheme
5.The gift must not be a sum falling within section...
Not deductible in calculating income
6.The gift must not be deductible in calculating the individual's...
Not subject to condition as to repayment
7.The gift must not be subject to any condition as...
Not conditional on acquisition of property by charity
8.(1) The gift must not be conditional on, associated with...
No, or only negligible, benefits associated with gift
9.(1) There must be no benefits associated with the gift,...
Interpretation
10.For the purposes of this Schedule whether a person is...