{
  "url": "https://openlegislation.uk/small-charitable-donations-regulations-2013/regulation-19",
  "json_url": "https://openlegislation.uk/small-charitable-donations-regulations-2013/regulation-19.json",
  "legislation": "uksi/2013/938",
  "legislation_title": "The Small Charitable Donations Regulations 2013",
  "legislation_url": "https://openlegislation.uk/small-charitable-donations-regulations-2013",
  "path": "regulation/19",
  "kind": "regulation",
  "number": "19",
  "heading": "Charity mergers: HMRC decisions and appeals",
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 17-19 omitted (with effect for the tax year 2017-18 and subsequent tax years) by virtue of Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 1(5), 7(1) (with s. 8(1))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/938/regulation/19",
    "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."
}