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Regulation 18 Charity mergers: elections as to relevant old charity under section 13(4)(d)

Original text. Later amendments are not shown.

(1)

An election under section 13(4)(d) of the 2012 Act must be made by the new charity—

(a)

in writing to an officer of Revenue and Customs;

(b)

before the relevant date.

(2)

For the relevant date, see regulation 17(5) and (6).

(3)

Once notified to an officer of Revenue and Customs, an election under section 13(4)(d) cannot be withdrawn or varied.