http://www.legislation.gov.uk/ukpga/2010/4/section/476Corporation Tax Act 2010An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes.texttext/xmlenStatute Law Database2026-04-16Expert Participation2026-03-18
Corporation Tax Act 2010s. 658(1)(d)(e)Finance Act 2010Sch. 6 para. 31Sch. 6 para. 35Corporation Tax Act 2010s. 357CHAFinance Act 2024Sch. 2 para. 14(7)Sch. 2 para. 16(2)
Part 11Charitable companies <Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation>Chapter 2Gifts and other payments<Emphasis>Gifts to eligible bodies</Emphasis>Gifts of money from companies: exemption4761If an eligible body receives a gift of a sum of money from a company, the gift is not taken into account in calculating total profits.2The exemption under subsection (1) requires a claim.3In the case of an eligible body which is a charitable company, this section applies instead of section 473.