{
  "url": "https://openlegislation.uk/small-charitable-donations-regulations-2013",
  "json_url": "https://openlegislation.uk/small-charitable-donations-regulations-2013.json",
  "id": "uksi/2013/938",
  "title": "The Small Charitable Donations Regulations 2013",
  "short_title": "Small Charitable Donations 2013",
  "long_title": "These Regulations provide for the administration of top-up claims, top-up payments and overpayments under the Small Charitable Donations Act 2012 (“the 2012 Act”). They also apply and incorporate, for the purposes of such administration, provisions of the Tax Acts and the Taxes Management Act 1970 (“TMA 1970”) which apply for the purposes of gift aid relief from income tax and corporation tax.",
  "citation": "S.I. 2013/938",
  "type": "uksi",
  "year": "2013",
  "number": "938",
  "version": "current",
  "date": "2013-04-18",
  "revised": true,
  "valid_from": "2026-04-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/small-charitable-donations-regulations-2013/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/small-charitable-donations-regulations-2013/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/small-charitable-donations-regulations-2013/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Making and giving effect to top-up claims",
      "url": "https://openlegislation.uk/small-charitable-donations-regulations-2013/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3A",
      "kind": "regulation",
      "number": "3A",
      "heading": "Notices under section 9A(1) of the 2012 Act",
      "url": "https://openlegislation.uk/small-charitable-donations-regulations-2013/regulation-3A",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Information powers: orders for delivery of documents",
      "url": "https://openlegislation.uk/small-charitable-donations-regulations-2013/regulation-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Information and inspection powers",
      "url": "https://openlegislation.uk/small-charitable-donations-regulations-2013/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Agents of the charity: information powers and penalties",
      "url": "https://openlegislation.uk/small-charitable-donations-regulations-2013/regulation-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Overpayments: making and notifying assessment",
      "url": "https://openlegislation.uk/small-charitable-donations-regulations-2013/regulation-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Overpayments: time limit for assessment",
      "url": "https://openlegislation.uk/small-charitable-donations-regulations-2013/regulation-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Overpayments: altering an assessment and payment of amount assessed",
      "url": "https://openlegislation.uk/small-charitable-donations-regulations-2013/regulation-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Overpayments: appeal against assessment",
      "url": "https://openlegislation.uk/small-charitable-donations-regulations-2013/regulation-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Overpayments: application of TMA 1970 to appeals against assessments",
      "url": "https://openlegislation.uk/small-charitable-donations-regulations-2013/regulation-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Collection and recovery",
      "url": "https://openlegislation.uk/small-charitable-donations-regulations-2013/regulation-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Persons chargeable in a representative capacity",
      "url": "https://openlegislation.uk/small-charitable-donations-regulations-2013/regulation-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Interest",
      "url": "https://openlegislation.uk/small-charitable-donations-regulations-2013/regulation-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Penalties",
      "url": "https://openlegislation.uk/small-charitable-donations-regulations-2013/regulation-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Penalties: publishing details of defaulters",
      "url": "https://openlegislation.uk/small-charitable-donations-regulations-2013/regulation-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Charity mergers: applications",
      "url": "https://openlegislation.uk/small-charitable-donations-regulations-2013/regulation-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Charity mergers: elections as to relevant old charity under section 13(4)(d)",
      "url": "https://openlegislation.uk/small-charitable-donations-regulations-2013/regulation-18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/19",
      "kind": "regulation",
      "number": "19",
      "heading": "Charity mergers: HMRC decisions and appeals",
      "url": "https://openlegislation.uk/small-charitable-donations-regulations-2013/regulation-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/20",
      "kind": "regulation",
      "number": "20",
      "heading": "Documents: form, delivery, service and lodgement",
      "url": "https://openlegislation.uk/small-charitable-donations-regulations-2013/regulation-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/small-charitable-donations-regulations-2013/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/small-charitable-donations-regulations-2013/note",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/938",
    "retrieved_at": "2026-10-29T00:57:08.637057+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}