UKPGA-2017-1 — Small Charitable Donations and Childcare Payments Act 2017

preamble

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

s. 1 — Meaning of “eligible charity”

s. 1(1)

The Small Charitable Donations Act 2012 is amended as set out in subsections (2) to (4).

s. 1(2)

In section 2 (meaning of eligible charity)—

s. 1(2)(a)

in subsection (1) for the words from “if—” to the end substitute “ if it is not an excluded charity for that tax year (see subsection (3)). ”;

s. 1(2)(b)

omit subsection (2);

s. 1(2)(c)

in subsection (3)—

s. 1(2)(c)(i)

for “not an eligible charity” substitute “ an excluded charity ”;

s. 1(2)(c)(ii)

for the “or” at the end of paragraph (a) substitute “ and ”;

s. 1(2)(d)

omit subsection (4)(a).

s. 1(3)

Omit sections 12 and 13 (application of eligible charity test following charity mergers).

s. 1(4)

Omit section 14(5) (restriction on power to amend meaning of eligible charity).

s. 1(5)

In the Small Charitable Donations Regulations 2013 (S.I. 2013/938) omit regulations 17 to 19 (charity mergers).

s. 2 — Meaning of “small donation”

s. 2(1)

The Schedule to the Small Charitable Donations Act 2012 (meaning of small donation: conditions) is amended as follows.

s. 2(2)

In paragraph 1—

s. 2(2)(a)

in the heading after “cash” insert “ or contactless ”;

s. 2(2)(b)

in sub-paragraph (1) omit the words “in cash”;

s. 2(2)(c)

after that sub-paragraph insert—;

s. 2(2)(d)

in sub-paragraph (3) after the definition of “cash” insert—.

s. 2(3)

For paragraph 2 and the heading before it substitute—

s. 2(4)

In paragraph 3(1) at the beginning insert “ Where the gift is made in cash, ”.

s. 3 — Charities running charitable activities in community buildings

s. 3(1)

Section 6 of the Small Charitable Donations Act 2012 (charities running charitable activities in community buildings) is amended as set out in subsections (2) to (5).

s. 3(2)

In the heading, for “community buildings” substitute “ more than one community building ”.

s. 3(3)

In subsection (1) for “one or more community buildings” substitute “ more than one community building ”.

s. 3(4)

For subsections (2) and (3) substitute—

s. 3(5)

Omit subsections (4) to (6).

s. 3(6)

In section 7(1) of that Act (meaning of “running charitable activities in a community building”) omit the words after paragraph (c).

s. 3(7)

In section 8 of that Act (meaning of “community building”)—

s. 3(7)(a)

in subsection (3) for the words from “except at any times” to the end substitute “ but this is subject to subsection (3A). ”;

s. 3(7)(b)

after subsection (3) insert—

s. 3(8)

In section 14(1)(c) of that Act (power to alter references to specified amount) for “6(3)(b) and (4)(b)” substitute “ 6(2)(a) and (3)(b) ”.

s. 4 — Connected charities running charitable activities in community buildings

s. 4(1)

The Small Charitable Donations Act 2012 is amended as set out in subsections (2) to (5).

s. 4(2)

In section 4(4) (connected charities) for the words from “any of” to the end substitute “ section 9 (connected charities running charitable activities in community buildings) applies. ”

s. 4(3)

In section 9 (connected charities and community buildings)—

s. 4(3)(a)

in subsection (1) after paragraph (b) insert—;

s. 4(3)(b)

for subsections (2) to (8) substitute—

s. 4(4)

After section 9 insert—

s. 4(5)

In section 14(1) (power to alter references to specified amount) omit—

s. 4(5)(a)

the “and” at the end of paragraph (c), and

s. 4(5)(b)

paragraph (d).

s. 4(6)

In the Small Charitable Donations Regulations 2013 (S.I. 2013/938), after regulation 3 insert—

s. 4(7)

The provision inserted by subsection (6) may be amended or revoked as if it had been inserted by regulations under section 11 of the Small Charitable Donations Act 2012.

s. 5 — Childcare payments

s. 5(1)

The Childcare Payments Act 2014 is amended as follows.

s. 5(2)

In section 5(4) (power to vary entitlement periods) for “a month” substitute “ 2 months ”.

s. 5(3)

In section 57 (review of decisions)—

s. 5(3)(a)

after subsection (3) insert—;

s. 5(3)(b)

in subsection (4) after “this section” insert “ (and any provision made under subsection (3A)) ”.

s. 5(4)

In section 58 after subsection (2) insert—

s. 6 — Extent

This Act extends to England and Wales, Scotland and Northern Ireland.

s. 7 — Commencement

s. 7(1)

The amendments made by sections 1 to 4 have effect for the tax year 2017-18 and subsequent tax years (but see section 8).

s. 7(2)

“Tax year” means a year beginning on 6 April and ending on the following 5 April.

s. 7(3)

Section 5 comes into force at the end of the period of two months beginning with the day on which this Act is passed.

s. 7(4)

Sections 6 to 9 come into force on the day on which this Act is passed.

s. 8 — Saving and transitional provision

s. 8(1)

The provisions omitted by section 1(3) and (5) (application of eligible charity test following merger) continue to have effect for the tax year 2017-18 and subsequent tax years in relation to cases where the time of the merger is before the tax year 2017-18.

s. 8(2)

Section 13(4) of the Small Charitable Donations Act 2012, as it has effect because of subsection (1), has effect as if the amendments made by section 1(2) (meaning of “eligible charity”) had not been made.

s. 8(3)

In subsection (1)—“tax year” means a year beginning on 6 April and ending on the following 5 April;“time of the merger” has the same meaning as in section 12 or 13 (as the case may be) of the Small Charitable Donations Act 2012.

s. 9 — Short title

This Act may be cited as the Small Charitable Donations and Childcare Payments Act 2017.

UKPGA-2017-1 Small Charitable Donations and Childcare Payments Act 2017 UK

Small charitable donations

Childcare payments

Final provisions