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Small Charitable Donations Bill (HC Bill 28)

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EXPLANATORY NOTES

Explanatory notes to the Bill, prepared by HM Revenue and Customs, are published
separately as Bill 28—EN.

EUROPEAN CONVENTION ON HUMAN RIGHTS

Mr Chancellor of the Exchequer has made the following statement under section
19(1)(a) of the Human Rights Act 1998:

In my view the provisions of the Small Charitable Donations Bill are compatible with
the Convention rights.

Contents

  1. Top-up payments

    1. 1. Top-up payments in respect of small donations made to eligible charities

    2. 2. Meaning of “eligible charity”

    3. 3. Meaning of “small donation”

  2. Connected charities and community buildings

    1. 4. Connected charities

    2. 5. Meaning of “connected”

    3. 6. Charities running charitable activities in community buildings

    4. 7. Meaning of “running charitable activities in a community building” etc

    5. 8. Meaning of “community building”

    6. 9. Connected charities and community buildings

  3. Overpayments and administration

    1. 10. Overpayments

    2. 11. Management of top-up payments

  4. Miscellaneous

    1. 12. Change of charity’s legal form

    2. 13. Power to alter specified amount etc

    3. 14. Top-up payments not taxable

  5. General

    1. 15. Northern Ireland

    2. 16. Regulations and orders

    3. 17. General interpretation

    4. 18. Financial provisions

    5. 19. Extent

    6. 20. Commencement and transitional provision

    7. 21. Short title

    1. Schedule

      Meaning of “small donation”: conditions

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