The Small Charitable Donations Act (Amendment) Order 2015

• Citation: S.I. 2015/2027
• Sections: 6

Section 1 Citation and commencement

This Order may be cited as the Small Charitable Donations Act (Amendment) Order 2015 and comes into force on 6th April 2016.

Section 2 Amendment of the Small Charitable Donations Act 2012

The Small Charitable Donations Act 2012 is amended as follows.

Section 3 Top-up payments in respect of small donations made to eligible charities

In section 1(6) (maximum donations limit: the specified amount), for “£5,000” substitute “£8,000”.

Section 4 Connected charities

In section 4(3)(a) (connected charities: the specified amount), for “£5,000” substitute “£8,000”.

Section 5 Charities running charitable activities in community buildings

Section 6 is amended as follows—

(a) in subsection (3)(b) (the community building amount), for “£5,000” substitute “£8,000”;

(b) in subsection (4)(b) (the remaining amount), for “£5,000” substitute “£8,000”.

Section 6 Connected charities and community buildings

In section 9(4)(b) (the capped total of remaining donations), for “£5,000” substitute “£8,000”.