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| Small Charitable Donations Bill
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| [Fifth and Sixth Sittings]
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| | Amendment (No. 16) proposed in page 2, line 1, leave out ‘from HMRC’.(Mr Gareth |
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| | Question proposed, That the Amendment be made. |
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| Clause 1, page 1, line 5, leave out paragraph (b). |
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| Clause 1, page 1, line 19, leave out subsection (4). |
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| Clause 1, page 2, line 1, leave out subsection (5). |
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| Clause 2, page 2, line 8, leave out subsection (1). |
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| Clause 2, page 2, line 9, leave out paragraphs (a) and (b) and insert— |
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| | ‘(a) | It meets the management condition as defined in paragraph 4 of Schedule |
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| | 6 to the Finance Act 2010; |
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| | (b) | It has submitted at least one Annual Return or Annual Update to the |
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| Clause 2, page 2, line 12, leave out subsection (2). |
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| Clause 2, page 2, line 15, leave out subsection (3). |
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| Clause 2, page 2, line 22, leave out paragraph (a). |
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| Clause 2, page 2, line 25, leave out paragraph (b). |
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| Clause 2, page 2, line 27, at end insert— |
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| | ‘(c) | a penalty is not to be regarded as having been imposed if all of the penalty |
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| | is suspended (or the decision that a penalty is payable is cancelled on |
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| | appeal); but this does not apply to a suspended penalty that subsequently |
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| | Clause, as amended, Agreed to. |
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| Schedule 1, page 12, line 9, after ‘any currency’, insert ‘cheques, text or internet |
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| Clause 5, page 3, line 30, leave out subsection (4) and insert— |
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| | ‘(4) | In the application of section 993 for the purposes of subsection (3)— |
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| | (a) | a charity that is a trust is to be treated as if it were a company (and |
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| | accordingly a person), including in this subsection; |
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5 | | (b) | a charity that is a trust has “control” of another person if the trustees (in |
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| | their capacity as trustees of the trust) have, or any of them has, control of |
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| | (c) | a person (other than a charity regulator) has “control” of a charity that is |
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10 | | (i) | the person is a trustee of the charity and some or all of the powers |
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| | of the trustees of the charity could be exercised by the person |
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| | acting alone or by the person acting together with any other |
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| | persons who are trustees of the charity and who are connected |
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15 | | (ii) | the person, alone or together with other persons, has power to |
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| | appoint or remove a trustee of the charity, or |
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| | (iii) | the person, alone or together with other persons, has any power |
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| | of approval or direction in relation to the carrying out by the |
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| | trustees of any of their functions. |
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20 | | (4A) | A charity that is a trust is also to be regarded as connected with another charity |
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| | that is a trust at a time for the purposes of this section if, at that time, at least half |
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| | of the trustees of one of the charities are— |
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| | (a) | trustees of the other charity, |
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25 | | (b) | persons who are connected with persons who are trustees of the other |
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| | (c) | a combination of both. |
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| | (4B) | In determining whether a person is connected with another person for the |
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| | purposes of subsection (4)(c)(i) or (4A)(b), apply section 993 of the Income Tax |
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| | Act 2007, with the omission of subsection (3) of that section (and without the |
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| | modifications in subsection (4) above).’. |
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| [Adjourned until Thursday at 11.30 am |
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