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5

 

House of Commons

 
 

Tuesday 23 October 2012

 

Public Bill Committee Proceedings

 

Small Charitable Donations Bill


 

[Fifth and Sixth Sittings]


 

Clause No.1

 

Amendment (No. 16) proposed in page 2, line 1, leave out ‘from HMRC’.(Mr Gareth

 

Thomas).

 

Question proposed, That the Amendment be made.

 

Withdrawn

 

Mr Gareth Thomas

 

Cathy Jamieson

 

Withdrawn  13

 

Clause  1,  page  1,  line  5,  leave out paragraph (b).

 

Mr Gareth Thomas

 

Cathy Jamieson

 

Not called  15

 

Clause  1,  page  1,  line  19,  leave out subsection (4).

 

Mr Gareth Thomas

 

Cathy Jamieson

 

Not called  14

 

Clause  1,  page  2,  line  1,  leave out subsection (5).

 

Clause Agreed to.

 


 

Mr Gareth Thomas

 

Cathy Jamieson

 

Withdrawn  18

 

Clause  2,  page  2,  line  8,  leave out subsection (1).

 

Mr Gareth Thomas

 

Cathy Jamieson

 

Withdrawn  21

 

Clause  2,  page  2,  line  9,  leave out paragraphs (a) and (b) and insert—


 
 

Public Bill Committee Proceedings: 23 October 2012        

6

 

Small Charitable Donations Bill, continued

 
 

‘(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

 

Not called  19

 

Clause  2,  page  2,  line  12,  leave out subsection (2).

 

Mr Gareth Thomas

 

Cathy Jamieson

 

Withdrawn  22

 

Clause  2,  page  2,  line  15,  leave out subsection (3).

 

Mr Gareth Thomas

 

Cathy Jamieson

 

Not called  20

 

Clause  2,  page  2,  line  22,  leave out paragraph (a).

 

Mr Gareth Thomas

 

Cathy Jamieson

 

Not called  23

 

Clause  2,  page  2,  line  25,  leave out paragraph (b).

 

Sajid Javid

 

Agreed to  1

 

Clause  2,  page  2,  line  27,  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.’.

 

Clause, as amended, Agreed to.

 

Clause 3 Agreed to.

 


 

Mr Gareth Thomas

 

Cathy Jamieson

 

Withdrawn  26

 

Schedule  1,  page  12,  line  9,  after ‘any currency’, insert ‘cheques, text or internet

 

donations’.

 

Schedule Agreed to.

 

Clause 4 Agreed to.

 



 
 

Public Bill Committee Proceedings: 23 October 2012        

7

 

Small Charitable Donations Bill, continued

 
 

Sajid Javid

 

Question proposed  2

 

Clause  5,  page  3,  line  30,  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;

5

(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—

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(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,

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(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.

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(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,

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(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).’.

 

[Adjourned until Thursday at 11.30 am


 
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