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EXPLANATORY NOTES

Explanatory notes to the Bill, prepared by HM Revenue and Customs, are published
separately as HL Bill 58—EN.

EUROPEAN CONVENTION ON HUMAN RIGHTS

Lord Newby 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.

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