Statute
Section 661E — Corporation Tax Act 2010: Tax treatment of gifts of money from companies
Text of the provision Official document
Tax treatment of gifts of money from companies 661E If a registered club receives a gift of a sum of money from a company which is not a charity, the gift is treated as an amount in respect of which the registered club is chargeable to corporation tax, under the charge to corporation tax on income.
Official source: legislation.gov.uk
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