Statute
Section 476 — Corporation Tax Act 2010: Gifts of money from companies: exemption
Text of the provision Official document
Gifts of money from companies: exemption 476 1 If an eligible body receives a gift of a sum of money from a company, the gift is not taken into account in calculating total profits.
2 The exemption under subsection (1) requires a claim.
3 In the case of an eligible body which is a charitable company, this section applies instead of section 473.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →