Part 20General calculation rules

C1C2Chapter 1Restriction of deductions

Annotations:
Modifications etc. (not altering text)
C1

Pt. 20 Ch. 1 applied by 1989 c. 26, s. 85(2BA) (as substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 348(4) (with Sch. 2 Pts. 1, 2))

C2

Pt. 20 Ch. 1 applied (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 92(4) (with s. 147, Sch. 17)

Miscellaneous

1301BC2F1Qualifying charitable donations

In calculating a company's income from any source for corporation tax purposes, no deduction is allowed in respect of qualifying charitable donations.