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
4 Connected charities
(1) This section applies if two or more charities— (a) are connected with one another in a tax year, and (b) are eligible charities for the tax year. (2) Section 1 applies to each of the charities in relation to the tax year as if references to small donations made to a charity included small donations made to any of the charities. (3) The specified amount for the purposes of section 1(4) for each of the charities for the tax year is an amount equal to— (a) £8,000, divided by (b) the number of the charities which make a top-up claim in respect of small donations made in the tax year. (4) This section does not apply if section 9 (connected charities running charitable activities in community buildings) applies.
4 Connected charities
(1) This section applies if two or more charities— (a) are connected with one another in a tax year, and (b) are eligible charities for the tax year. (2) Section 1 applies to each of the charities in relation to the tax year as if references to small donations made to a charity included small donations made to any of the charities. (3) The specified amount for the purposes of section 1(4) for each of the charities for the tax year is an amount equal to— (a) £8,000, divided by (b) the number of the charities which make a top-up claim in respect of small donations made in the tax year. (4) This section does not apply if section 9 (connected charities running charitable activities in community buildings) applies.
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