Clause 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 Bill provides for regulations to include an appeals process. The power to make regulations under clause 11 includes a power to make provision in connection with clause 12: change of charity’s legal form.
Subsection (9) of clause 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 clause 9(3) is rounded up to £1666.67 where three connected charities make a successful top-up claim.