Commentary on provisions of Act Section 1: Meaning of "eligible charity"
This section amends the meaning of "eligible charity" within the Small Charitable Donations Act 2012 ("the 2012 Act").
	Subsection (2) amends section 2 of the 2012 Act to remove the requirement that:
	a charity or CASC must have made a successful Gift Aid exemption claim in at least two out of the previous four tax years, and there must not have been a period between claims of two or more consecutive tax years, and
	the charity or CASC must have been in existence for at least two complete tax years before the tax year of the claim.
	Subsection (3) removes sections 12 and 13 of the 2012 Act. Sections 12 and 13 provide that a charity or CASC created to take over the activities of one or more predecessor charities or CASCs can benefit from its predecessors’ Gift Aid compliance history. These provisions will no longer be required following the changes made by subsection (2).
	Subsection (4) removes section 14(5) of the 2012 Act, which limits the Treasury’s regulation making powers in relation to amending the meaning of "eligible charity". This provision is no longer necessary following the changes made by subsection (2).
	Subsection (5) omits regulations 17 to 19 of the Small Charitable Donations Regulations 2013 (SI 2013/938). These regulations apply to applications under sections 12 and 13 of the 2012 Act, which are repealed by subsection (3).