Small Charitable Donations Act 2012

10OverpaymentsU.K.

This section has no associated Explanatory Notes

If—

(a)an amount is paid to a charity under section 1, and

(b)the charity was not, or has ceased to be, entitled to it (because of section 2(3), 3(2), 4 or 9, or otherwise),

the amount must be repaid to HMRC.