[F11301BQualifying charitable donationsU.K.
This section has no associated Explanatory Notes
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)
Modifications etc. (not altering text)
C1Pt. 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)