# The Small Charitable Donations Regulations 2013, Regulation 13: Persons chargeable in a representative capacity


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.

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111534649/regulation/13 (the official version)
Page: https://openlegislation.uk/draft-small-charitable-donations-regulations-2013/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.