Statement by the Maltese EU Presidency on the enforced disappearances in Turkmenistan

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

In section 2 (meaning of eligible charity)—

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

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

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

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

In paragraph 1—

For paragraph 2 and the heading before it substitute—

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

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).

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

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

For subsections (2) and (3) substitute—

Omit subsections (4) to (6).

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

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

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) ”.

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

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. ”

In section 9 (connected charities and community buildings)—

After section 9 insert—

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

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

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.

The Childcare Payments Act 2014 is amended as follows.

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

In section 57 (review of decisions)—

In section 58 after subsection (2) insert—

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

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

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

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

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.

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.

In subsection (1)—