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