s 10 Overpayments
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.
Small Charitable Donations Act 2012 s 10
Small Charitable Donations Act 2012 s 10
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