The Small Charitable Donations Regulations 2013
1Citation and commencement
2Interpretation
3Making and giving effect to top-up claims
4Information powers: orders for delivery of documents
5Information and inspection powers
6Agents of the charity: information powers and penalties
7Overpayments: making and notifying assessment
8Overpayments: time limit for assessment
9Overpayments: altering an assessment and payment of amount assessed
10Overpayments: appeal against assessment
11Overpayments: application of TMA 1970 to appeals against assessments
12Collection and recovery
13Persons chargeable in a representative capacity
14Interest
15Penalties
16Penalties: publishing details of defaulters
17Charity mergers: applications
18Charity mergers: elections as to relevant old charity under section 13(4)(d)
19Charity mergers: HMRC decisions and appeals
20Documents: form, delivery, service and lodgement

2013 No. 938

Charities

The Small Charitable Donations Regulations 2013

Made

Coming into force in accordance with regulation 1

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 11, 12(6), 13(7) and 17(3) of the Small Charitable Donations Act 20121.

In accordance with section 17(2) of that Act, a draft of this instrument was laid before the House of Commons and approved by a resolution of the House of Commons.