Part 6

Charitable donations relief
Chapter 1

Nature of relief

Qualifying charitable donations: meaning
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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.