Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Small Charitable Donations Act 2012 section 10
Connected charities and community buildings
Section 10 requires charities to repay top-up payments to HMRC where the charity was not entitled to receive them or has subsequently lost that entitlement.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.