Regulation 3A Notices under section 9A(1) of the 2012 ActF1

(1)

A notice under section 9A(1) of the 2012 Act is to be in such form, contain such particulars, and be accompanied by such information as HMRC may determine.

(2)

HMRC may in particular—

(a)

require or permit a notice to be given by each connected eligible charity separately, or by all of the connected eligible charities jointly;

(b)

permit a notice to be given by two or more of the connected eligible charities jointly.

(3)

A notice in relation to a tax year may not be given—

(a)

more than 2 years after the end of that tax year;

(b)

after the end of the period of 12 months beginning with the day on which a top-up claim in respect of small donations made in that tax year is first made by any of the connected eligible charities.

Annotations

Textual amendments

F1: Reg. 3A inserted (with effect for the tax year 2017-18 and subsequent tax years) by Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 4(6), 7(1) (with s. 4(7))