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The Small Charitable Donations Regulations 2013

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Explanatory Memorandum
Explanatory Memorandum
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Jim Harra

Nick Lodge

Two of Her Majesty’s Commissioners for Revenue and Customs

18th April 2013

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