Part 6Charitable donations relief
Chapter 2Certain payments to charity
Qualifying payments
193Associated acquisition etc
1
A payment is disqualified under this section if—
a
it is conditional on an acquisition of property by the charity from the company or a person associated with the company,
b
it is associated with such an acquisition, or
c
it is part of an arrangement involving such an acquisition.
2
An acquisition by way of gift is to be ignored for the purposes of this section.