# The Small Charitable Donations Regulations 2013, Regulation 2: Interpretation


In these Regulations—
“the 2012 Act” means the Small Charitable Donations Act 2012;
“overpayment” means an amount paid to a charity under section 1 of the 2012 Act to which the charity was not, or has ceased to be, entitled;
“TMA 1970” means the Taxes Management Act 1970.

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111534649/regulation/2 (the official version)
Page: https://openlegislation.uk/draft-small-charitable-donations-regulations-2013/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.