Part 6

Charitable donations relief
Chapter 2

Certain payments to charity

Qualifying payments

Qualifying payments
191
1
A payment made to a charity by a company is a qualifying payment for the purposes of this Chapter if each of conditions A to F is met.
2
Condition A is that the payment is a payment of a sum of money.
3
Condition B is that the payment is not subject to a condition as to repayment (but see section 192).
4
Condition C is that the company making the payment is not itself a charity.
5
Condition D is that the payment is not disqualified under section 193 (associated acquisition etc by the charity).
6
Condition E is that the payment is not disqualified under section 194 (certain distributions).
7
Condition F is that the payment is not disqualified under section 195 (associated benefits).