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.