Part 20General calculation rules
C1C2Chapter 1Restriction of deductions
Annotations:
Modifications etc. (not altering text)
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.
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))