a reference to a tax agent is to be treated as a reference to an individual who, in the course of business, assists a charity in connection with a top-up claim, a top-up payment or an overpayment;

a reference to a client’s tax affairs or tax position is to be treated as a reference to the affairs or position of a charity in relation to a top-up claim, a top-up payment or an overpayment;

a reference to a loss of tax revenue or to the tax revenue lost is to be treated as a reference to an overpayment, and a loss of tax revenue is brought about for the purposes of paragraph 3(1) and (4) if an eligible charity obtains a top-up payment to which it is not, or has ceased to be, entitled;

in paragraph 7(3)(a), the reference to an offence relating to tax is to be treated as including a reference to an offence committed in connection with a top-up claim, a top-up payment or an overpayment;

in paragraph 15(1)(a), for “tax” substitute “a top-up claim or an overpayment”;

in paragraph 27(3)(b), for “a loss of tax revenue from a client is balanced by an overpayment” substitute “an overpayment to a client charity is balanced by an amount paid to HMRC”.