Section 939F — Corporation Tax Act 2010: Removal of corporation tax relief where donation becomes tainted in same accounting period

Removal of corporation tax relief where donation becomes tainted in same accounting period 939F 1 This section applies where—

a a company makes a relievable charity donation, and b the donation becomes a tainted donation in the same accounting period in which it is made.

2 Where (ignoring this Part) corporation tax relief would be available in respect of the tainted donation, that relief is not available. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4 In this section — ... “ corporation tax relief ” means relief under— section 63(2)(a), (aa) or (ab) of CAA 2001 (gifts of plant and machinery), so far as it applies in relation to corporation tax, section 105 of CTA 2009 (gifts of trading stock), or Part 6 of CTA 2010 (charitable donations relief); ... ... ...