| Guvnor

Enforced by: HMRC
Status: In Force
Penalty ceiling: Imprisonment 1 of 2 obligations carry imprisonment (7 years). 1 has no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person2

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2340 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.010 Overpayments Regulated

Repay overpaid Gift Aid top-up payments to HMRCAny Person

s.011 Management of top-up payments Imprisonment

Provide false information for Small Charitable Donation top-up claimsAny Person

22 other provisions — procedural and definitional

s.001 Top-up payments in respect of small donations made to eligible charities

s.002 Meaning of “eligible charity”

s.003 Meaning of “small donation”

s.004 Connected charities

s.005 Meaning of “connected”

s.006 Charities running charitable activities in more than one community building

s.007 Meaning of “running charitable activities in a community building” etc

s.008 Meaning of “community building”

s.009 Connected charities and community buildings

s.009 Election for section 9 not to apply

s.012 Charity mergers: new charity taking over activities of one charity

s.013 Charity mergers: new charity taking over activities of several charities

s.014 Power to alter specified amount etc

s.015 Top-up payments not taxable

s.016 Northern Ireland

s.017 Regulations and orders

s.018 General interpretation

s.019 Financial provisions

s.020 Extent

s.021 Commencement and transitional provision

s.022 Short title

s.meaning of “small donation”: conditions Meaning of “small donation”: conditions

Help complying

Guvnor’s practical routes through this instrument.

Set up a charity

Establish a registered charity in England and Wales - from charitable purposes to ongoing compliance

1 more guide that reference this instrument

Claim Gift Aid on donations

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.