{
  "url": "https://openlegislation.uk/small-charitable-donations-act-2012/section-10",
  "json_url": "https://openlegislation.uk/small-charitable-donations-act-2012/section-10.json",
  "legislation": "ukpga/2012/23",
  "legislation_title": "Small Charitable Donations Act 2012",
  "legislation_url": "https://openlegislation.uk/small-charitable-donations-act-2012",
  "path": "section/10",
  "kind": "section",
  "number": "10",
  "heading": "Overpayments",
  "text": "If—\n(a) an amount is paid to a charity under section 1, and\n(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),\nthe amount must be repaid to HMRC.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/23/section/10",
    "retrieved_at": "2026-10-29T09:08:34.151911+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}