- Draft legislation
This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Small Charitable Donations Regulations 2013 No. 938
7.—(1) Where an officer of Revenue and Customs discovers that an overpayment has been made, the officer may make an assessment in the amount to be repaid to HMRC by the charity.
(2) Notice of an assessment under this regulation—
(a)shall be served on the charity assessed;
(b)shall state the amount of overpayment and the reason why, in the officer’s view, the charity is not, or has ceased to be, entitled to it;
(c)shall state the date of issue of the assessment and the time within which an appeal against it may be made;
(d)may contain an assessment of overpayments relating to more than one tax year.
(3) In the case of a charity which is a trust, an assessment under this regulation may be made on, and in the name of, any one or more of the trustees in the tax year in which the assessment is made.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Draft Explanatory Memorandum sets out a brief statement of the purpose of a Draft Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Draft Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: