http://www.legislation.gov.uk/uksi/2013/938/regulation/16/madeThe Small Charitable Donations Regulations 2013enKing's Printer of Acts of Parliament2015-07-10CHARITIESThese 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.The Small Charitable Donations Regulations 2013reg. 3ASmall Charitable Donations and Childcare Payments Act 2017s. 4(6)s. 4(7)s. 7(1)The Small Charitable Donations Regulations 2013Penalties: publishing details of defaulters161Subject to the modifications in paragraph (2), and to paragraph (3), section 94 of the Finance Act 2009 (publishing details of deliberate tax defaulters) applies to a charity and its managers where they have incurred one or more penalties in relation to a top-up claim as it applies to a person who has incurred a tax penalty.2The modifications are—aa reference to a relevant tax penalty is to be treated as a reference to a penalty under paragraph 1(1) or 1A(1) of Schedule 24 to the Finance Act 2007 as applied by regulation 15;ba reference to potential lost revenue is to be treated as a reference to the amount of overpayment to be repaid to HMRC as a result of correcting the inaccuracy to which the penalty relates;call references to Schedule 41 to the Finance Act 2008 (penalties: failure to notify and certain VAT and excise wrongdoing) are omitted.3In applying section 94 of the Finance Act 2009 for the purposes of this regulation, omit subsections (12) to (15).4In this regulation, “managers”, in relation to a charity, means the persons having the general control and management of the administration of the charity and includes the trustees of a charity which is a trust.
