Statute
Section 193 — Corporation Tax Act 2010: Associated acquisition etc
Text of the provision Official document
Associated acquisition etc 193 1 A payment is disqualified under this section if—
a it is conditional on an acquisition of property by the charity from the company or a person associated with the company, b it is associated with such an acquisition, or c it is part of an arrangement involving such an acquisition.
2 An acquisition by way of gift is to be ignored for the purposes of this section.
Official source: legislation.gov.uk
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