# The Small Charitable Donations Regulations 2013, Regulation 20: Documents: form, delivery, service and lodgement


Sections 108(1) and 113 to 115A of, and Schedule 3A to, TMA 1970 (documents) apply to claims, assessments, applications, elections and other documents made, required, issued, served, sent or lodged for the purposes of or in connection with a top-up claim, top-up payment or overpayment as they apply to documents for the purposes of or in connection with income tax.

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111534649/regulation/20 (the official version)
Page: https://openlegislation.uk/draft-small-charitable-donations-regulations-2013/regulation-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.