Small Charitable Donations Bill
Thursday 13th September 2012
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(12 years, 2 months ago)
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The Economic Secretary to the Treasury (Sajid Javid)
HM Revenue and Customs (HMRC) is publishing for consultation today draft regulations under the Small Charitable Donations Bill, together with a supporting technical note.
The draft regulations set out the legal framework needed for HMRC to administer the new gift aid small donations scheme and applies, with appropriate modifications, most of the legal framework under which gift aid is administered.
The draft regulations and the technical note can be found on the HMRC website at: http://www.hmrc.gov.uk/drafts/small-donations.htm.
The consultation will close on 5 December 2012.