The Small Charitable Donations Regulations 2013

Charity mergers: HMRC decisions and appeals

19.—(1) Where an application has been made in accordance with regulation 17, an officer of Revenue and Customs must notify the new charity of a decision by HMRC to—

(a) certify under section 12(1) or 13(1); or

(b) refuse to so certify.

(2) An appeal may be brought against the refusal by HMRC to certify.

(3) Notice of an appeal under paragraph (2) must—

(a) specify the grounds of appeal;

(b) be given—

(i) in writing to the officer of Revenue and Customs by whom the notification under paragraph (1)(b) was given;

(ii) within 30 days of the date of service on the charity of the notification under paragraph (1)(b).

(4) On an appeal to the tribunal under this regulation, the tribunal may—

(a) direct that the new charity is to be treated as if HMRC had certified under section 12(1) or 13(1) with effect from a specified date;

(b) send the matter back to any officer of Revenue and Customs for reconsideration; or

(c) dismiss the appeal.