Part 6Charitable donations relief
Chapter 3Certain disposals to charity
Amounts treated as qualifying charitable donations
207Incidental costs of making disposal
References in section 206 to the incidental costs of making the disposal to the company making it are to—
a
fees, commission or remuneration paid for the professional services of a surveyor, valuer, auctioneer, accountant, agent or legal adviser which are wholly and exclusively incurred by the company for the purposes of the disposal,
b
costs of transfer or conveyance wholly and exclusively incurred by the company for the purposes of the disposal,
c
costs of advertising to find a buyer, and
d
costs reasonably incurred in making any valuation or apportionment required for the purposes of this Chapter.