Charity mergers: applications17
1
This regulation applies to an application by the new charity under section 12(1) or 13(1) of the 2012 Act (charity mergers: new charity taking over activities of one charity or several charities).
2
An application must be made—
a
in writing to an officer of Revenue and Customs;
b
before the relevant date.
3
An application must contain—
a
the information specified in paragraph (4);
b
the consent to the application of each old charity that is in existence at the time of the application, signed by two old charity managers of each consenting charity;
c
if the application is made under section 13(1), notification of which of the old charities is the relevant old charity for the purposes of the application.
4
The information specified in this paragraph is, in relation to each old charity and the new charity—
a
the name and address of the charity and any reference number given by HMRC;
b
the charitable instruments or other governing documents of the charity;
c
the names and addresses of the managers of the new charity and of the old charity managers;
d
a full description of the charitable activities;
e
any other information which HMRC may reasonably require in order to reach its decision on the application.
5
Subject to paragraph (6), the relevant date for the purposes of this regulation and regulation 18 is the earlier of—
a
60 days before the new charity makes its first gift aid exemption claim; or
b
90 days after the new charity began to carry on the activities of the old charity or the relevant old charity.
6
Where an application relates to a merger which occurred before the date these Regulations come into force, the relevant date for the purposes of this regulation and regulation 18 is the earlier of—
a
90 days before the new charity makes its first top-up claim; or
b
5th April 2014.