# The Small Charitable Donations Regulations 2013, Regulation 18: Charity mergers: elections as to relevant old charity under section 13(4)(d)


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(3) Once notified to an officer of Revenue and Customs, an election under section 13(4)(d) cannot be withdrawn or varied.

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111534649/regulation/18 (the official version)
Page: https://openlegislation.uk/draft-small-charitable-donations-regulations-2013/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.