You are here: Parliament home page > Parliamentary business > Business Papers > Public Bills before Parliament > Bill home page

Session 2012 - 13
Internet Publications
Other Bills before Parliament

 
 

25

 

House of Commons

 
 

Notices of Amendments

 

given on

 

Thursday 18 October 2012

 

For other Amendment(s) see the following page(s):

 

Small Charitable Donations Bill Committee 17-24

 

Public Bill Committee

 

Small Charitable Donations Bill

 

Sajid Javid

 

2

 

Clause  5,  page  3,  line  30,  leave out subsection (4) and insert—

 

‘(4)    

In the application of section 993 for the purposes of subsection (3)—

 

(a)    

a charity that is a trust is to be treated as if it were a company (and

 

accordingly a person), including in this subsection;

5

(b)    

a charity that is a trust has “control” of another person if the trustees (in

 

their capacity as trustees of the trust) have, or any of them has, control of

 

the person;

 

(c)    

a person (other than a charity regulator) has “control” of a charity that is

 

a trust if—

10

(i)    

the person is a trustee of the charity and some or all of the powers

 

of the trustees of the charity could be exercised by the person

 

acting alone or by the person acting together with any other

 

persons who are trustees of the charity and who are connected

 

with the person,

15

(ii)    

the person, alone or together with other persons, has power to

 

appoint or remove a trustee of the charity, or

 

(iii)    

the person, alone or together with other persons, has any power

 

of approval or direction in relation to the carrying out by the

 

trustees of any of their functions.

20

(4A)    

A charity that is a trust is also to be regarded as connected with another charity

 

that is a trust at a time for the purposes of this section if, at that time, at least half

 

of the trustees of one of the charities are—

 

(a)    

trustees of the other charity,

25

(b)    

persons who are connected with persons who are trustees of the other

 

charity, or

 

(c)    

a combination of both.

 
 

Notices of Amendments: 18 October 2012                  

26

 

Small Charitable Donations Bill, continued

 
 

(4B)    

In determining whether a person is connected with another person for the

 

purposes of subsection (4)(c)(i) or (4A)(b), apply section 993 of the Income Tax

 

Act 2007, with the omission of subsection (3) of that section (and without the

 

modifications in subsection (4) above).’.

 

Member’s explanatory statement

 

This amendment changes the rules for determining whether a charity is connected with another

 

charity for the purposes of the Bill. This change is mainly intended to secure that two charitable

 

trusts will not normally be connected merely because they share a single common trustee.

 

As an Amendment to Sajid Javid’s proposed Amendment (No. 2):—

 

Cathy Jamieson

 

Mr Gareth Thomas

 

(a)

 

Line  24,  leave out subparagraphs (b) and (c).

 

Sajid Javid

 

12

 

Clause  8,  page  5,  line  10,  at end insert—

 

‘(1A)    

Any parts of a building that are used wholly or mainly for residential purposes or

 

the sale or supply of goods are excluded.

 

(1B)    

Any parts of a building that are used wholly or mainly for other commercial

5

purposes are excluded, except at any times when—

 

(a)    

a charity is carrying out a charitable activity in those parts, and

 

(b)    

the parts are available for use exclusively by the charity in carrying out

 

the activity.’.

 

Member’s explanatory statement

 

See Member’s explanatory statement for amendment 11.

 

As an Amendment to Sajid Javid’s proposed Amendment (No. 12):—

 

Cathy Jamieson

 

Mr Gareth Thomas

 

(a)

 

Line  2,  leave out ‘residential purposes or’.

 

Cathy Jamieson

 

Mr Gareth Thomas

 

27

 

Clause  6,  page  4,  line  10,  leave out paragraph (a) and insert—

 

‘(a)    

the sum of the small donations that are made to the charity in the tax year

 

for the purposes of running the charity’s charitable activities from a

 

community building, or’.

 

Member’s explanatory statement

 

This amendment seeks to remove the requirement that donations can only be made in the commu­

 

nity building while it is running its charitable activities.

 

Cathy Jamieson

 

Mr Gareth Thomas

 

28

 

Clause  6,  page  4,  line  14,  leave out subsections (4) and (5).

 

Member’s explanatory statement

 
 

Notices of Amendments: 18 October 2012                  

27

 

Small Charitable Donations Bill, continued

 
 

This amendment is consequential on amendment 27.

 

Cathy Jamieson

 

Mr Gareth Thomas

 

29

 

Clause  7,  page  4,  leave out lines 24 to 42 and insert—

 

‘7      

Meaning of “running charitable activities from a community building” etc

 

(1)    

For the purposes of this Act a charity “runs” charitable activities from a

 

community building in a tax year if the activity is of a kind that the charity makes

 

available to the public or a section of the public.’.

 

Member’s explanatory statement

 

This amendment is consequential on amendment 27 and also seeks to amend the meaning of ‘run­

 

ning charitable activities from a community building’ by removing from it the requirement that 10

 

or more people must be present in a community building on six or more occasions.

 

Cathy Jamieson

 

Mr Gareth Thomas

 

30

 

Clause  8,  page  5,  leave out lines 5 to 8 and insert—

 

‘(1)    

In this Act “community building”—

 

(a)    

means a building (such as a village hall, town hall or place of worship),

 

or those parts of it, to which the public or a section of the public have

 

access at some or all times, or

 

(b)    

for charities that do not run their charitable activities in a community

 

building, a building (such as an office), or those parts of it, from which a

 

charity runs its charitable activities, but’.

 

Member’s explanatory statement

 

This amendment is consequential on amendment 29 and clarifies that charities that do not run their

 

services in a building that the public has access to, but instead run them outside the building, for

 

example meals on wheels services, are able to benefit from the GASDS.

 

Cathy Jamieson

 

Mr Gareth Thomas

 

31

 

Clause  9,  page  6,  line  19,  at end add—

 

‘(8)    

 

(a)    

The Treasury must, within 24 months of this Act coming into force,

 

prepare a report assessing the impact of the community buildings

 

provisions on the ability of charities to benefit from the Gift Aid Small

 

Donations Scheme and lay it before the House of Commons’.

 

Member’s explanatory statement

 

This amendment seeks to require the Treasury to assess and report to the House of Commons on

 

the impact of the community buildings provisions on the ability of charities to benefit from the

 

GASDS within two years of the Act coming into force.

 

Cathy Jamieson

 

Mr Gareth Thomas

 

32

 

Clause  12,  page  7,  line  37,  at end insert—

 

‘(b)    

or a charity merges with another charity,’.

 

Member’s explanatory statement

 

This amendment seeks to clarify that merged charities will also be covered by Clause 12.

 
 

Notices of Amendments: 18 October 2012                  

28

 

Small Charitable Donations Bill, continued

 
 

Cathy Jamieson

 

Mr Gareth Thomas

 

33

 

Clause  17,  page  9,  line  23,  leave out from ‘2011’ to end of line 26.

 

Member’s explanatory statement

 

Sections 7 and 356 of the Charities Act 2011 already make the necessary provisions stated here.

 

Accordingly, the reference to the law of Scotland (and incidentally to the law of Northern Ireland)

 

in Clause 17 is supererogatory.

 

 
contents
 
© Parliamentary copyright
Revised 19 October 2012