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Corporation Tax Act 2010

Section 197: Restrictions on associated benefits

765.This section sets out two conditions which, if either is met, mean that the restrictions on benefits associated with a payment to a charity are breached. It is based on section 339(3B), (3C), (3D) and (3DA) of ICTA.

766.The two conditions are:

  • a stepped scale, depending on the amount of each payment (Condition A) – the “benefit per payment” test; and

  • an overall monetary limit on benefits associated with the total of any payments to a single charity in the course of an accounting period – the “benefit per accounting period” test (Condition B). This is unrelated to the size of any particular payment.

767.Both these restrictions apply to any benefit “associated with” a payment.

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