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(1)The Schedule to the Small Charitable Donations Act 2012 (meaning of small donation: conditions) is amended as follows.
(2)In paragraph 1—
(a)in the heading after “cash” insert “ or contactless ”;
(b)in sub-paragraph (1) omit the words “in cash”;
(c)after that sub-paragraph insert—
“(1A)The gift must be made—
(a)in cash, or
(b)by a contactless payment.”;
(d)in sub-paragraph (3) after the definition of “cash” insert—
““contactless payment” means a payment made at a contactless payment terminal using the contactless payment facility of a card, mobile telephone or other device;”.
(3)For paragraph 2 and the heading before it substitute—
“2The gift must be made in the United Kingdom.”
(4)In paragraph 3(1) at the beginning insert “ Where the gift is made in cash, ”.