# The Small Charitable Donations Regulations 2013, Regulation 3: Making and giving effect to top-up claims


(1) Subject to the modifications in paragraph (2), and to paragraph (3), Schedule 1A to TMA 1970 (claims etc not included in returns) applies in relation to—
(a) making and amending top-up claims and giving effect to top-up claims and amendments;
(b) enquiring into top-up claims and completing an enquiry by issue of a closure notice;
(c) amending a top-up claim in a closure notice and appealing against any such amendment,
as it applies to a claim or election under the Tax Acts made otherwise than in a return.
(2) The modifications are—
(a) a reference to an amount of tax to be discharged or repaid is to be treated as a reference to an amount of top-up payment to be made;
(b) a reference to the discharge or repayment of tax is to be treated as a reference to the making of a top-up payment;
(c) a reference to a year of assessment or accounting period is to be treated as a reference to a tax year;
(d) in paragraph 4(1), for “Subject to sub-paragraphs (1A), (3) to (5)” substitute “Subject to sub-paragraph (3)”.
(3) In applying Schedule 1A to TMA 1970 for the purposes of this regulation, omit—
(a) paragraph 2(2);
(b) in paragraph 2A—
(i) sub-paragraph (2A);
(ii) in sub-paragraph (3), “sub-paragraph (3A) and”;
(iii) sub-paragraph (3A);
(iv) in sub-paragraph (4), “Subject to sub-paragraph (5) below,”;
(v) sub-paragraphs (5) and (7);
(c) in paragraph 4—
(i) sub-paragraphs (1A) and (2);
(ii) in sub-paragraph (3), “or (2)”;
(iii) sub-paragraphs (4) and (5);
(d) in paragraph 5—
(i) in sub-paragraph (1), “or, in the case of a partnership claim, any successor of that person”;
(ii) in sub-paragraph (3), paragraph (b) and the “or” immediately preceding it;
(e) paragraph 7(3) and (8);
(f) in paragraph 8—
(i) in sub-paragraph (1), the words from “whether—” to the end;
(ii) sub-paragraphs (2) and (3);
(g) in paragraph 9—
(i) in sub-paragraph (1), paragraph (b) and the “or” immediately preceding it;
(ii) sub-paragraphs (2) and (5).
(4) No top-up claim may be made more than 2 years after the end of the tax year to which the claim relates.

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111534649/regulation/3 (the official version)
Page: https://openlegislation.uk/draft-small-charitable-donations-regulations-2013/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.