{
  "url": "https://openlegislation.uk/charitable-deductions-approved-schemes-amendment-regulations-2014/regulation-6",
  "json_url": "https://openlegislation.uk/charitable-deductions-approved-schemes-amendment-regulations-2014/regulation-6.json",
  "legislation": "uksi/2014/584",
  "legislation_title": "The Charitable Deductions (Approved Schemes) (Amendment) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/charitable-deductions-approved-schemes-amendment-regulations-2014",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendments to the Charitable Deductions (Approved Schemes) Regulations 1986",
  "text": "For regulation 9(3), substitute—\n“(3) An approved agency must inform the Board 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.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/584/regulation/6",
    "retrieved_at": "2026-10-29T00:23:48.698834+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."
}