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

Note

The Amendments have been arranged in accordance with the Order of the
Committee [16 October 2012].


Mr Gareth Thomas

Cathy Jamieson

16

Page 1, line 3, [clause 1], leave out ‘from HMRC’.

Mr Gareth Thomas

Cathy Jamieson

13

Page 1, line 5, [clause 1], leave out paragraph (b).

Mr Gareth Thomas

Cathy Jamieson

15

Page 1, line 19, [clause 1], leave out subsection (4).

Mr Gareth Thomas

Cathy Jamieson

14

Page 2, line 1, [clause 1], leave out subsection (5).



Mr Gareth Thomas

Cathy Jamieson

18

Page 2, line 8, [clause 2], leave out subsection (1).

Mr Gareth Thomas

Cathy Jamieson

21

Page 2, line 9, [clause 2], leave out paragraphs (a) and (b) and insert—

‘(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.’.

Mr Gareth Thomas

Cathy Jamieson

19

Page 2, line 12, [clause 2], leave out subsection (2).

Mr Gareth Thomas

Cathy Jamieson

22

Page 2, line 15, [clause 2], leave out subsection (3).

Mr Gareth Thomas

Cathy Jamieson

20

Page 2, line 22, [clause 2], leave out paragraph (a).

Mr Gareth Thomas

Cathy Jamieson

23

Page 2, line 25, [clause 2], leave out paragraph (b).

Sajid Javid

1

Page 2, line 27, [clause 2], at end insert—

‘(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.’.



Mr Gareth Thomas

Cathy Jamieson

26

Page 12, line 9, schedule 1, after ‘any currency’, insert ‘cheques, text or internet
donations’.




Sajid Javid

2

Page 3, line 30, [clause 5], 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;

(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).’.

Sajid Javid

3

Page 3, line 38, [clause 5], at end insert—

‘( ) 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.’.



Sajid Javid

4

Page 4, line 11, [clause 6], after ‘year’ insert ‘by group members’.

Sajid Javid

5

Page 4, line 20, [clause 6], after ‘year’ insert ‘by group members’.

Sajid Javid

6

Page 4, line 21, [clause 6], at end insert—

‘( ) “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.’.



Sajid Javid

7

Page 4, line 26, [clause 7], leave out from ‘if’ to ‘(and’ in line 28 and insert ‘, on 6 or
more occasions in the tax year—

(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;’.

Sajid Javid

8

Page 4, line 31, [clause 7], leave out paragraph (a).

Sajid Javid

9

Page 4, line 35, [clause 7], leave out subsection (3).

Sajid Javid

10

Page 4, [clause 7], leave out line 42 and insert ‘subsection (1)’.



Sajid Javid

11

Page 5, line 9, [clause 8], leave out from ‘include’ to end of line 10 and insert ‘any
parts of a building excluded by subsection (1A) or (1B)’.


Sajid Javid

12

Page 5, line 10, [clause 8], 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
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.’.



Mr Gareth Thomas

Cathy Jamieson

17

Page 6, line 28, [clause 11], leave out subsection (1).

Mr Gareth Thomas

Cathy Jamieson

24

Page 6, line 29, [clause 11], after ‘HMRC’, insert ‘, the Charity Commission or any
other government department.’.


Mr Gareth Thomas

Cathy Jamieson

25

Page 7, line 5, [clause 11], at end insert—

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

Order of the House [4 September 2012]


That the following provisions shall apply to the Small Charitable Donations Bill—

Committal

1.

The Bill shall be committed to a Public Bill Committee.


Proceedings in Public Bill Committee

2.

Proceedings in the Public Bill Committee shall (so far as not previously
concluded) be brought to a conclusion on Tuesday 30 October 2012.

3.

The Public Bill Committee shall have leave to sit twice on the first day on
which it meets.


Consideration and Third Reading

4.

Proceedings on Consideration shall (so far as not previously concluded) be
brought to a conclusion one hour before the moment of interruption on the
day on which those proceedings are commenced.

5.

Proceedings on Third Reading shall (so far as not previously concluded) be
brought to a conclusion at the moment of interruption on that day.

6.

Standing Order No. 83B (Programming committees) shall not apply to
proceedings on Consideration and Third Reading.


Other proceedings

7.

Any other proceedings on the Bill (including any proceedings on
consideration of Lords Amendments or on any further messages from the
Lords) may be programmed.

Order of the Committee [16 OCTOBER 2012]


That—


1

the Committee shall (in addition to its first meeting at 8.55 am on Tuesday 16
October) meet—

(a) at 2.00 pm on Tuesday 16 October;

(b) at 11.30 am and 2.00 pm on Thursday 18 October;

(c) at 8.55 am and 2.00 pm on Tuesday 23 October;

(d) at 11.30 am and 2.00 pm on Thursday 25 October;

(e) at 8.55 am and 2.00 pm on Tuesday 30 October;

2

the Committee shall hear oral evidence on Tuesday 16 October in accordance
with the following Table:

      TABLE
Time Witness
Until no later than 10.00 am The United Synagogue;
Stewardship;
The Church of England
Until no later than 11.00 am National Council for Voluntary
Organisations;
Charity Tax Group;
Small Charities Coalition
Until no later than 11.25 am The Law Society of Scotland
Until no later than 3.00 pm Royal National Lifeboat Institution;
WaveLength;
National Trust
Until no later than 4.00 pm Charities Aid Foundation;
Charity Finance Group;
Institute of Fundraising
Until no later than 4.45 pm HM Treasury;
HM Revenue and Customs
3

proceedings on consideration of the Bill in Committee shall be taken in the
following order: Clauses 1 to 3; the Schedule; Clauses 4 to 21; new Clauses;
new Schedules; remaining proceedings on the Bill.

4

the proceedings shall (so far as not previously concluded) be brought to a
conclusion at 8.00 pm on Tuesday 30 October.