Commentary on Sections Section 11: Management of top-up payments
74.Section 11 specifies that the scheme will be administered by HMRC and provides a power for HMRC to make regulations to administer payments under the scheme and for the purposes of implementing the Act. Subsections (3) to (6) set out the scope of the power. It is intended that the provisions made under the power will mirror as closely as possible the provisions that apply to the administration of Gift Aid exemption claims in the Taxes Acts. The Act provides that regulations may include an appeals process. The power to make regulations under section 11 enables provision to be made in connection with sections 12 and 13: charity mergers.
75.Subsection (9) of section 11 provides for any amount of money to be taken into account for the purposes of the scheme to be rounded to the nearest whole penny, rounding up from 0.5p to 1p. For example, the specified amount in section 4(3) is rounded up to £1666.67 where three connected charities make a successful top-up claim.