Corporation Tax Act 2010 (c. 4)

Part 6 U.K. Charitable donations relief

Chapter 1 U.K. Nature of relief

190 Qualifying charitable donations: meaning U.K.

(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.