Statutory Instruments
2015 No. 2027
Charities
The Small Charitable Donations Act (Amendment) Order 2015
Made
14th December 2015
Coming into force
6th April 2016
The Treasury make the following Order in exercise of the powers conferred by section 14(1) of the Small Charitable Donations Act 2012( 1 ).
A draft of this instrument was laid before, and approved by a resolution of, the House of Commons in accordance with section 17(2) of that Act.
Citation and commencement
1. This Order may be cited as the Small Charitable Donations Act (Amendment) Order 2015 and comes into force on 6th April 2016.
Amendment of the Small Charitable Donations Act 2012
2. The Small Charitable Donations Act 2012 is amended as follows.
Top-up payments in respect of small donations made to eligible charities
3. In section 1(6) (maximum donations limit: the specified amount) , for “£5,000” substitute “£8,000”.
Connected charities
4. In section 4(3)(a) (connected charities: the specified amount) , for “£5,000” substitute “£8,000”.
Charities running charitable activities in community buildings
5. Section 6 is amended as follows—
(a) in subsection (3)(b) (the community building amount), for “£5,000” substitute “£8,000”;
(b) in subsection (4)(b) (the remaining amount), for “£5,000” substitute “£8,000”.
Connected charities and community buildings
6. In section 9(4)(b) (the capped total of remaining donations) , for “£5,000” substitute “£8,000”.
David Evennett
Charlie Elphicke
Two of the Lords Commissioners of Her Majesty’s Treasury
14th December 2015