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

‘(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;

(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—

(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,

(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.

(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,

(b) persons who are connected with persons who are trustees of the other
charity, or

(c) a combination of both.

(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).’.

‘(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
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.’.

‘(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’.

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.’.

‘(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’.

(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’.

‘(b) or a charity merges with another charity,’.