# The Small Charitable Donations Regulations 2013, Regulation 15: Penalties


(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—
(a) liability for penalties;
(b) the calculation and assessment of penalties; and
(c) appeals against the assessment of penalties.
(2) The modifications are—
(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;
(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;
(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;
(d) in paragraph 18, a reference to tax is to be treated as a reference to a top-up claim.
(3) In applying Schedule 24 to the Finance Act 2007 for the purposes of this regulation, omit—
(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;
(b) paragraph 4(3) to (5);
(c) paragraph 4A(1)(b) and the “or” immediately preceding it, (2), (3) and (7);
(d) paragraph 4C;
(e) paragraph 5(2) to (4);
(f) paragraphs 6 to 8;
(g) paragraph 12;
(h) paragraph 13(4) and (7);
(i) paragraphs 19 and 20;
(j) paragraphs 21A and 21B;
(k) paragraphs 24 to 27;
(l) paragraphs 29 to 31.

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111534649/regulation/15 (the official version)
Page: https://openlegislation.uk/draft-small-charitable-donations-regulations-2013/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.