Small Charitable Donations Act 2012
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
2 Meaning of “eligible charity”
(1) A charity is an eligible charity for a tax year if it is not an excluded charity for that tax year (see subsection (3)). (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) A charity on which a penalty has been imposed in connection with a gift aid exemption claim or top-up claim made by the charity is an excluded charity — (a) for the tax year in which the claim was made, and (b) for the next tax year, (even if the penalty was imposed after the tax year in which the claim was made). (4) For the purposes of this section— (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) “penalty” means a penalty under— (i) Schedule 24 to the Finance Act 2007, or (ii) regulations under section 11; (c) a penalty is not to be regarded as having been imposed if all of the penalty is suspended (or the decision that a penalty is payable is cancelled on appeal); but this does not apply to a suspended penalty that subsequently becomes payable.
2 Meaning of “eligible charity”
(1) A charity is an eligible charity for a tax year if it is not an excluded charity for that tax year (see subsection (3)). (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) A charity on which a penalty has been imposed in connection with a gift aid exemption claim or top-up claim made by the charity is an excluded charity — (a) for the tax year in which the claim was made, and (b) for the next tax year, (even if the penalty was imposed after the tax year in which the claim was made). (4) For the purposes of this section— (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) “penalty” means a penalty under— (i) Schedule 24 to the Finance Act 2007, or (ii) regulations under section 11; (c) a penalty is not to be regarded as having been imposed if all of the penalty is suspended (or the decision that a penalty is payable is cancelled on appeal); but this does not apply to a suspended penalty that subsequently becomes payable.
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