Regulation 6 Amendments to the Charitable Deductions (Approved Schemes) Regulations 1986
For regulation 9(3), substitute—
“(3)An approved agency must inform the Boardf1 in writing of its failure to make payment to a charity in accordance with regulation 4A no later than 7 days after the expiry of the relevant period applicable in relation to the sum concerned stating the amount of the sum and the reasons for failure to comply with that regulation.”.
Annotations
Footnotes
- f1
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The expression the “Board” refers to the Commissioners for Her Majesty’s Revenue and Customs in accordance with section 50(1) of the Commissioners for Revenue and Customs Act 2005 (c.11).