# The Small Charitable Donations Regulations 2013, Regulation 4: Information powers: orders for delivery of documents


The following provisions of TMA 1970 apply to an offence involving serious fraud in connection with, or in relation to, the making of a top-up claim as they apply to such an offence in connection with, or in relation to, tax—
(a) section 20BA (orders for the delivery of documents);
(b) section 20BB (falsification etc of documents);
(c) section 20D (interpretation of sections 20 to 20CC);
(d) Schedule 1AA (orders for production of documents).

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111534649/regulation/4 (the official version)
Page: https://openlegislation.uk/draft-small-charitable-donations-regulations-2013/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.