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”.