Section 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.
If—
an amount is paid to a charity under section 1, and
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.