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.
Connected charities and community buildings
Overpayments and administration