# Small Charitable Donations Act 2012, 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.

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Source: https://www.legislation.gov.uk/ukpga/2012/23/section/10 (the official version)
Page: https://openlegislation.uk/small-charitable-donations-act-2012/section-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.