Paragraph 36 The Small Charitable Donations Regulations 2013I1

United Kingdom

In regulation 6 of the Small Charitable Donations Regulations 2013 (S.I. 2013/938) (agents of the charity: information powers and penalties)—

(a)

in paragraph (1)—

(i)

for “tax agents: dishonest conduct” substitute “tax advisers: sanctionable conduct”;

(ii)

for “to tax agents” substitute “to tax advisers”;

(b)

in paragraph (2)(a), for “agent” substitute “adviser”.

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