Part 6Charitable donations relief
Chapter 1Nature of relief
190Qualifying 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.