{
  "url": "https://openlegislation.uk/draft-small-charitable-donations-regulations-2013/regulation-15",
  "json_url": "https://openlegislation.uk/draft-small-charitable-donations-regulations-2013/regulation-15.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/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Penalties",
  "text": "(1) Subject to the modifications in paragraph (2), and to paragraph (3), Schedule 24 to the Finance Act 2007 (penalties for errors) applies in connection with a top-up claim as it applies to income tax for the purposes of—\n(a) liability for penalties;\n(b) the calculation and assessment of penalties; and\n(c) appeals against the assessment of penalties.\n(2) The modifications are—\n(a) in paragraphs 1(1) and 1A(1), the reference to a document of a kind listed in the Table includes a reference to a document containing a top-up claim;\n(b) in paragraphs 1(2) and 1A(2), the reference to a false or inflated claim to repayment of tax is to be treated as a reference to a false or inflated top-up claim;\n(c) in paragraph 5(1), the reference to an additional amount due or payable in respect of tax is to be treated as a reference to an amount of overpayment due or payable;\n(d) in paragraph 18, a reference to tax is to be treated as a reference to a top-up claim.\n(3) In applying Schedule 24 to the Finance Act 2007 for the purposes of this regulation, omit—\n(a) paragraph 2 and references to that paragraph or to the failure to notify or disclose an under-assessment in paragraphs 5, 9, 11, 13, 18 and 21;\n(b) paragraph 4(3) to (5);\n(c) paragraph 4A(1)(b) and the “or” immediately preceding it, (2), (3) and (7);\n(d) paragraph 4C;\n(e) paragraph 5(2) to (4);\n(f) paragraphs 6 to 8;\n(g) paragraph 12;\n(h) paragraph 13(4) and (7);\n(i) paragraphs 19 and 20;\n(j) paragraphs 21A and 21B;\n(k) paragraphs 24 to 27;\n(l) paragraphs 29 to 31.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2007 c. 11; relevant amendments to Schedule 24 were made by Schedule 40 to the Finance Act 2008 (c. 9), Part 1 of Schedule 57 to the Finance Act 2009, S.I. 2009/56, paragraph 575 of Schedule 1 to the Corporation Tax Act 2010 (c. 4), paragraphs 1 to 6 of Schedule 10 to the Finance Act 2010 (c. 13) and section 219 of the Finance Act 2012 (c. 14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111534649/regulation/15",
    "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."
}