Part 20U.K.General calculation rules

Chapter 1U.K.Restriction of deductions

MiscellaneousU.K.

[F11301BQualifying charitable donationsU.K.

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

Textual Amendments

F1S. 1301B inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 692 (with Sch. 2)