# The Small Charitable Donations Regulations 2013, Regulation 12: Collection and recovery


Part 6 of TMA 1970 (collection and recovery) applies to overpayments, interest and penalties which have become due and payable under these Regulations as it applies to income tax, interest charged and penalties imposed under that Act.

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111534649/regulation/12 (the official version)
Page: https://openlegislation.uk/draft-small-charitable-donations-regulations-2013/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.