36(1)  Where a person has benefited from an amount of credit to which he was entitled under this Part and the Commissioners serve upon him a notice in relation to a qualifying contribution paid to an approved body–

(a)specifying that–

(i)they are not satisfied that the contribution has been spent by the body only in the course or furtherance of its approved objects; or

(ii)they are not satisfied that any income derived from the contribution has been so spent by the body;

(b)specifying a breach of a condition to which the approval of the body was made subject and which occurred before the contribution was spent by the body; or

(c)specifying that–

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