Part 6 Charitable donations relief

Chapter 1 Nature of relief

190 Qualifying charitable donations: meaning
(1) The following are qualifying charitable donations for corporation tax purposes—
(a) payments which are qualifying payments for the purposes of Chapter 2 (certain payments to charity), and
(b) amounts treated as qualifying charitable donations under Chapter 3 (certain disposals of investments to charity).
(2) However, no payment that is otherwise deductible from total profits, or in calculating any component of total profits, is a qualifying charitable donation.