{
  "url": "https://openlegislation.uk/draft-small-charitable-donations-regulations-2013/regulation-13",
  "json_url": "https://openlegislation.uk/draft-small-charitable-donations-regulations-2013/regulation-13.json",
  "legislation": "ukdsi/2013/9780111534649",
  "legislation_title": "The Small Charitable Donations Regulations 2013",
  "legislation_url": "https://openlegislation.uk/draft-small-charitable-donations-regulations-2013",
  "path": "regulation/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Persons chargeable in a representative capacity",
  "text": "Sections 71 (bodies of persons) and 75 (receivers appointed by a court) of TMA 1970 apply to overpayments as they apply to income tax chargeable to any person.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 71 was amended by paragraph 304 of Schedule 1 to the Corporation Tax Act 2009 (c. 4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111534649/regulation/13",
    "retrieved_at": "2026-10-30T14:50:15.071787+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."
}