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| Small Charitable Donations Bill
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| [Ninth and Tenth Sittings]
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| Clause 11, page 6, line 28, leave out subsection (1). |
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| Clause 11, page 6, line 29, after ‘HMRC’, insert ‘, the Charity Commission or any |
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| other government department.’. |
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| Clause 11, page 7, line 5, at end insert— |
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| | ‘(f) | make provision in relation to the government department or organisation |
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| | with direct oversight of and responsibility for the top-up payments |
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| Clause 12, page 7, line 37, at end insert— |
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| | ‘(b) | or a charity merges with another charity,’. |
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| Page 7, line 34, leave out Clause 12. |
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| | Clauses 13 to 16 Agreed to. |
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| Clause 17, page 9, line 18, at end insert— |
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| | ‘(e) | industrial and provident societies that operate as charities.’. |
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| Clause 17, page 9, line 23, leave out from ‘2011’ to end of line 26. |
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| | Clauses 18 to 21 Agreed to. |
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| | Charity mergers: new charity taking over activities of one charity |
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| To move the following Clause:— |
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| | ‘(1) | This section applies if, on an application made by a charity (“the new charity”), |
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| | HMRC certify that in their opinion— |
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| | (a) | the new charity was created with a view to taking over all of the activities |
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| | of one other charity (the “old charity”), |
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| | (b) | the new charity has taken over those activities, |
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| | (c) | the purposes of the new charity are substantially similar to the purposes |
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| | (d) | more than half of the managers of the new charity were old charity |
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| | (2) | For the purposes of determining whether a charity is eligible under section 2 for |
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| | (a) | things done (or treated as having been done) by or in relation to the old |
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| | charity before the time of the merger (or after that time but in connection |
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| | with things done before that time) are to be treated as if they had instead |
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| | been done by or in relation to the new charity; |
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| | (b) | the new charity is to be treated as if it had been a charity (as defined by |
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| | section 17(1)) at any time, before the time of the merger, when the old |
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| | charity was (or is treated as having been) a charity. |
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| | (3) | “Relevant tax year” means— |
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| | (a) | if the old charity does not make a successful top-up claim in respect of |
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| | small donations made in the year of the merger, that year or any later tax |
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| | (b) | otherwise, any tax year after the year of the merger. |
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| | (4) | In deciding whether to issue a certificate under this section, HMRC must have |
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| | regard in particular to the extent to which the property of the old charity has been |
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| | transferred to the new charity. |
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| | (5) | HMRC must issue such guidance as they consider appropriate about the exercise |
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| | of their functions under this section. |
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| | (6) | Regulations under section 11 may in particular make provision— |
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| | (a) | about the form and contents of applications under this section; |
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| | (b) | imposing a time limit for the making of an application; |
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| | (c) | for an application to require the consent of the old charity if it is in |
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| | existence at the time of the application; |
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| | (d) | for appeals against a refusal to issue a certificate under this section. |
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| | “managers” means the persons having the general control and management |
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| | of the administration of a charity; |
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| | “old charity manager” means a person who was a manager of the old charity |
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| | immediately before the last of the activities of the old charity were |
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| | transferred to the new charity; |
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| | “time of the merger” means the time when the new charity took over the |
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| | activities of the old charity (or, if that occurred over a period of time, the |
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| | “year of the merger” means the tax year in which the time of the merger |
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| | Charity mergers: new charity taking over activities of several charities |
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| To move the following Clause:— |
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| | ‘(1) | This section applies if, on an application made by a charity (“the new charity”), |
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| | HMRC certify that in their opinion— |
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| | (a) | the new charity was created with a view to taking over all of the activities |
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| | of more than one other charity (the “old charities”), |
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| | (b) | the new charity has taken over those activities, |
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| | (c) | the purposes of the new charity are substantially similar to the purposes |
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| | of the old charities (taken together), and |
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| | (d) | more than half of the managers of the new charity were old charity |
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| | (2) | For the purposes of determining whether a charity is eligible under section 2 for |
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| | (a) | things done (or treated as having been done) by or in relation to the |
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| | relevant old charity before the time of the merger (or after that time but |
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| | in connection with things done before that time) are to be treated as if |
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| | they had instead been done by or in relation to the new charity; |
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| | (b) | the new charity is to be treated as if it had been a charity (as defined by |
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| | section 17(1)) at any time, before the time of the merger, when the |
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| | relevant old charity was (or is treated as having been) a charity. |
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| | (3) | “Relevant tax year” means— |
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| | (a) | if none of the old charities makes a successful top-up claim in respect of |
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| | small donations made in the year of the merger, that year or any later tax |
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| | (b) | otherwise, any tax year after the year of the merger. |
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| | (4) | Which of the old charities is the “relevant old charity” is determined as follows— |
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| | (a) | if each of the old charities was an eligible charity for the year of the |
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| | merger, the relevant old charity is whichever of those charities would |
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| | first cease to be an eligible charity, assuming that none of them were to |
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| | make a successful gift aid exemption claim in the year of the merger or |
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| | (b) | if only one of the old charities was not an eligible charity for the year of |
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| | the merger, the relevant old charity is that charity; |
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| | (c) | if more than one of the old charities was not an eligible charity for the |
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| | year of the merger, the relevant old charity is whichever of those charities |
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| | would last become an eligible charity, assuming that each of them were |
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| | to make a successful gift aid exemption claim in the year of the merger |
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| | and every later tax year; |
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| | (d) | if two or more old charities would otherwise be the relevant old charity |
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| | under paragraph (a) or (c), the new charity must elect which of those |
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| | charities is the relevant old charity. |
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| | (5) | In deciding whether to issue a certificate under this section, HMRC must have |
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| | regard in particular to the extent to which the property of the old charities has |
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| | been transferred to the new charity. |
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| | (6) | HMRC must issue such guidance as they consider appropriate about the exercise |
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| | of their functions under this section. |
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| | (7) | Regulations under section 11 may in particular make provision— |
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| | (a) | about the form and contents of applications under this section; |
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| | (b) | imposing a time limit for the making of an application; |
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| | (c) | for an application to require the consent of each old charity that is in |
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| | existence at the time of the application; |
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| | (d) | about elections under subsection (4)(d); |
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| | (e) | for appeals against a refusal to issue a certificate under this section. |
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| | “managers” means the persons having the general control and management |
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| | of the administration of a charity; |
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| | “old charity manager” means a person who was a manager of an old charity |
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| | immediately before the last of the activities of the old charity were |
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| | transferred to the new charity; |
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| | “time of the merger” means the time when the new charity took over the |
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| | activities of the old charities (or, if that occurred over a period of time, |
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| | “year of the merger” means the tax year in which the time of the merger |
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| | Negatived on division NC1 |
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| To move the following Clause:— |
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| | ‘(1) | The Treasury must, within 12 months of this Act coming into force and annually |
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| | thereafter, prepare a report on the operation of the Small Charitable Donations |
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| | scheme and lay it before the House of Commons. |
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| | (2) | Each such report must provide details of— |
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| | (a) | the number of charities benefiting from the scheme; |
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| | (b) | total expenditure on the scheme; |
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| | (c) | the level of fraud in the scheme.’. |
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| To move the following Clause:— |
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| | ‘The Government shall, within two years of this Act coming into force, undertake |
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| | a review of its operation and lay a report of the review before the House of |
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| | Complementary Gift Aid for small donations to small charities |
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| To move the following Clause:— |
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| | ‘(1) | Smaller charities, community amateur sports clubs or recently established |
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| | charities, which do not meet the eligibility criteria in section (1) shall be eligible |
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| | to apply to HM Revenue and Customs for complementary Gift Aid for small |
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| | (2) | “Small donations” for the purposes of complementary Gift Aid shall be as |
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| | provided for in section 3 and the Schedule. |
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| | (3) | The maximum donations limit for complementary Gift Aid shall be £5,000. |
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| | (4) | The “connected charities” conditions in sections 4 and 5 shall also apply for |
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| | charities making claims for complementary Gift Aid for small donations. |
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| | (a) | HM Revenue and Customs may stipulate the supporting verification it |
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| | may require from relevant agencies or authorities or designated persons |
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| | in respect of any claims for complementary Gift Aid for small donations |
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| | (b) | such agencies, authorities or designated persons may include Charity |
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| | Commissions, local government officers, police or police and crime |
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| | commissioners or others designated by devolved administrations in |
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| | agreement with HM Revenue and Customs for these purposes. |
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| | (6) | This section shall come into force on 5 April 2014.’. |
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| | Bill, as amended, to be reported. |
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