Small Charitable Donations and Childcare Payments Act 2017

1 Meaning of “eligible charity”

(1) The Small Charitable Donations Act 2012 is amended as set out in subsections (2) to (4).

(2) In section 2 (meaning of eligible charity)—

(a) in subsection (1) for the words from “if—” to the end substitute “if it is not an excluded charity for that tax year (see subsection (3)).”;

(b) omit subsection (2);

(c) in subsection (3)—

(i) for “not an eligible charity” substitute “an excluded charity”;

(ii) for the “or” at the end of paragraph (a) substitute “and”;

(d) omit subsection (4)(a).

(3) Omit sections 12 and 13 (application of eligible charity test following charity mergers).

(4) Omit section 14(5) (restriction on power to amend meaning of eligible charity).

(5) In the Small Charitable Donations Regulations 2013 (S.I. 2013/938) omit regulations 17 to 19 (charity mergers).