# Finance Act 2026, Paragraph 36: The Small Charitable Donations Regulations 2013

Extent: E+W+S+N.I.

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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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/22/paragraph/36 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-22/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.