# The Charitable Deductions (Approved Schemes) (Amendment) Regulations 2003, Regulation 7: Amendments to the principal Regulations


For regulation 16 substitute—
“Overpayment of supplement to be treated as unpaid tax
16. Where the Board have 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.”.

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Source: https://www.legislation.gov.uk/uksi/2003/1745/regulation/7 (the official version)
Page: https://openlegislation.uk/charitable-deductions-approved-schemes-amendment-regulations-2003/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.