{
  "url": "https://openlegislation.uk/charitable-deductions-approved-schemes-amendment-no-2-regulations-2000/regulation-8",
  "json_url": "https://openlegislation.uk/charitable-deductions-approved-schemes-amendment-no-2-regulations-2000/regulation-8.json",
  "legislation": "uksi/2000/2083",
  "legislation_title": "The Charitable Deductions (Approved Schemes) (Amendment No. 2) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/charitable-deductions-approved-schemes-amendment-no-2-regulations-2000",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendments to the principal Regulations",
  "text": "After regulation 15 there shall be added the following regulation—\n“Overpayment of supplement to be treated as unpaid tax\n16 Where the Board has made an overpayment under section 38 of the Finance Act 2000 to an approved agent, the amount of that overpayment may be assessed and recovered as if it were an amount of unpaid tax for the purposes of the Taxes Acts.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2013/2",
      "affecting_title": "Statute Law (Repeals) Act 2013"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2083/regulation/8",
    "retrieved_at": "2026-10-29T08:57:41.296054+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}