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‘(1) The Treasury must, within 12 months of this Act coming into force and annually thereafter, prepare a report on the operation of the Small Charitable Donations scheme and lay it before the House of Commons.
(2) Each such report must provide details of—
(a) the number of charities benefiting from the scheme;
(b) total expenditure on the scheme;
(c) the level of fraud in the scheme.’.—(Gareth Thomas.)