# The Small Charitable Donations Regulations 2013, Regulation 11: Overpayments: application of TMA 1970 to appeals against assessments


(1) The following provisions of TMA 1970 apply to an appeal against an assessment of an overpayment as they apply to an appeal against an assessment to tax—
(a) section 49 (late notice of appeal);
(b) sections 49A to 49I (appeal: HMRC review or determination by tribunal);
(c) section 50(6), (7), (10) and (11)(a) and (b) (procedure);
(d) section 54 (settling of appeals by agreement).
(2) Subject to the modification in paragraph (4), section 55 (recovery of tax not postponed) of TMA 1970 applies to an appeal against an assessment of an overpayment as it applies to an appeal to the tribunal against an assessment to tax other than a self-assessment.
(3) Subject to the modification in paragraph (4), section 56 (payment of tax where there is a further appeal) of TMA 1970 applies for the purposes of payment of an amount determined as an overpayment as it applies to an amount of tax determined as payable or repayable.
(4) The modification is that a reference to tax is to be treated as a reference to an overpayment.

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111534649/regulation/11 (the official version)
Page: https://openlegislation.uk/draft-small-charitable-donations-regulations-2013/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.