House of Commons Thursday 18 October 2012
Public Bill Committee
New Amendments handed in are marked thus
Amendments which will comply with the required notice period at their next appearance
Small Charitable Donations Bill

‘(a) It meets the management condition as defined in paragraph 4 of Schedule
6 to the Finance Act 2010;

(b) It has submitted at least one Annual Return or Annual Update to the
Charity Commission.’.

‘(c) a penalty is not to be regarded as having been imposed if all of the penalty
is suspended (or the decision that a penalty is payable is cancelled on
appeal); but this does not apply to a suspended penalty that subsequently
becomes payable.’.

‘(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).’.

‘( ) The Treasury may by order amend this Act so as to change the circumstances in
which a charity is connected with another charity in a tax year for the purposes of
the Act.’.

‘( ) “Group member”, in relation to a charitable activity run by a charity in a
community building, means a member of the group of people with whom the
charity is carrying out the activity.’.

(a) it carries out a charitable activity with a group of people in the
community building, at least 10 of whom are in the class of people for
whose benefit the charitable activity is being carried out,

(b) the activity is of a kind that the charity makes available to the public or a
section of the public, and

(c) none of the group is required to pay to access the building, or the part of
the building, in which the activity is carried out;’.

‘(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.’.

‘(f) make provision in relation to the government department or organisation
with direct oversight of and responsibility for the top-up payments
scheme.’.