Version Superseded: 19/07/2011
Point in time view as at 08/02/2011.
Corporation Tax Act 2010, Cross Heading: Transactions with substantial donors is up to date with all changes known to be in force on or before 07 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
73U.K.Section 496(1)(e) and (f) and sections 502 to 510 (non-charitable expenditure: transactions with substantial donors) do not have effect in relation to—
(a)a transaction occurring before 22 March 2006, or
(b)a transaction entered into in pursuance of a contract made before 22 March 2006 (otherwise than in pursuance of a variation on or after that date).
74U.K.For the purposes of section 502 a person may meet the definition of “substantial donor” by reference to gifts made at a time before this Act comes into force.
75U.K.In relation to times before 23 April 2009, section 502(2)(b) has effect with the substitution of “ £100,000 ” for “£150,000”.
76U.K.Until paragraph 15 of Schedule 9 to the Housing and Regeneration Act 2008 comes into force, section 508 (donors: exceptions) has effect as if subsection (2)(a) and the “or” immediately after it were omitted.
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