s 2 Meaning of “small donation”
(1) The Schedule to the Small Charitable Donations Act 2012 (meaning of small donation: conditions) is amended as follows. (2) In paragraph 1— (a) in the heading after “cash” insert “ or contactless ” ; (b) in sub-paragraph (1) omit the words “in cash”; (c) after that sub-paragraph insert— (1A) The gift must be made— (a) in cash, or (b) by a contactless payment. (d) in sub-paragraph (3) after the definition of “cash” insert— “ contactless payment ” means a payment made at a contactless payment terminal using the contactless payment facility of a card, mobile telephone or other device; (3) For paragraph 2 and the heading before it substitute— Made in the United Kingdom (2) The gift must be made in the United Kingdom. (4) In paragraph 3(1) at the beginning insert “ Where the gift is made in cash, ” .