Small Charitable Donations Act 2012

14 Power to alter specified amount etc

(1) The Treasury may by order amend—

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

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

(c) section 6(3)(b) and (4)(b), and

(d) section 9(4)(b),

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”).

(5) Section 2, as amended by an order under subsection (4), must as a minimum include a condition requiring the making of a successful gift aid exemption claim in a previous tax year.

(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.