Statute
Section 939A — Corporation Tax Act 2010: Overview of Part
Text of the provision Official document
Overview of Part 939A 1 This Part makes provision for removing entitlement to corporation tax reliefs where a person makes a relievable charity donation which is a tainted donation.
2 See Chapter 8 of Part 13 of ITA 2007 and sections 257A and 257B of TCGA 1992 for the removal of entitlement to other reliefs, and the ways in which other income tax advantages are counteracted, where a person makes a relievable charity donation which is a tainted donation.
Official source: legislation.gov.uk
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