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Small Charitable Donations Act 2012
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There are currently no known outstanding effects for the Small Charitable Donations Act 2012, Section 9A.
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[F19AElection for section 9 not to applyU.K.
This section has no associated Explanatory Notes
(1)The condition mentioned in section 9(2) is that HMRC have notice from each connected eligible charity that the charity does not want section 9 to apply to the connected eligible charities for the tax year.
(2)“Connected eligible charity” has the same meaning as in section 9.
(3)A notice under subsection (1) may be withdrawn before the condition in that subsection is met, but may not be withdrawn after the condition in that subsection has been met.
(4)Regulations under section 11 may in particular make provision—
(a)imposing a time limit for giving a notice under subsection (1);
(b)about the form and contents of the notice (including provision for them to be determined by HMRC);
(c)requiring the notice to be accompanied by information specified in the regulations or determined by HMRC.]
Textual Amendments
F1S. 9A 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(4), 7(1)
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