17  [Omitted by SCDCPA 2017, s. 1(5).]


Reg. 17 omitted by SCDCPA 2017, s. 1(5), with effect for the tax year 2017–18 and subsequent tax years, subject to the savings and transitional provisions in SCDCPA 2017, s. 8. Former reg. 17 read as follows:

17(1)  “This regulation applies to an application by the new charity under section 12(1) or 13(1) of the 2012 Act (charity mergers: new charity taking over activities of one charity or several charities).

17(2)  An application must be made–

(a)in writing to an officer of Revenue and Customs;

(b)before the relevant date.

17(3)  An application must contain–

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