8 Refund of tax refunded

If the Revenue Commissioners are of the view, following the making of a refund under this Order, that the recipient has failed to comply with the terms of this Order or was not entitled to the full or any part of, the refund made, the Revenue Commissioners may—

(a) seek a refund of all or any part of the tax refunded, or

(b) deduct that refund or any part of the tax refunded from any future payments due to the charity under this Order, the Act of 2010, any instrument made under the Act of 2010 or under any other enactment administered by the Revenue Commissioners