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Corporation Tax Act 2010

Section 512: Securities which are approved charitable investments

1572.This section sets out details of which investments in securities count as approved charitable investments for the purposes of the rules restricting exemptions. It is based on Schedule 20 to ICTA and Schedule 1 to TIA 1961. The corresponding rule for income tax is in section 559 of ITA.

1573.The details of investments covered by Schedule 1 to TIA 1961 are incorporated into these sections in an updated form. See Change 40 in Annex 1 and the commentary on section 511.

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