Statute
Section 190 — Corporation Tax Act 2010: Qualifying charitable donations: meaning
Text of the provision Official document
Qualifying charitable donations: meaning 190 1 The following are qualifying charitable donations for corporation tax purposes—
a payments which are qualifying payments for the purposes of Chapter 2 (certain payments to charity),
and b amounts treated as qualifying charitable donations under Chapter 3 (certain disposals of investments to charity).
2 However, no payment that is otherwise deductible from total profits, or in calculating any component of total profits, is a qualifying charitable donation.
Official source: legislation.gov.uk
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