Section 191 — Corporation Tax Act 2010: Qualifying payments

Qualifying payments 191 1 A payment made to a charity by a company is a qualifying payment for the purposes of this Chapter if each of conditions A to F is met.

2 Condition A is that the payment is a payment of a sum of money.

3 Condition B is that the payment is not subject to a condition as to repayment (but see section 192).

4 Condition C is that the company making the payment is not itself a charity.

5 Condition D is that the payment is not disqualified under section 193 (associated acquisition etc by the charity).

6 Condition E is that the payment is not disqualified under section 194 (certain distributions).

7 Condition F is that the payment is not disqualified under section 195 (associated benefits).