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Corporation Tax Act 2009
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Changes over time for: Section 105
Alternative versions:
- 01/04/2009- Amendment
- 01/04/2010- Amendment
- 19/07/2011- Amendment
- 01/04/2012- Amendment
- 06/04/2014
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Point in time view as at 06/04/2014.
Changes to legislation:
There are currently no known outstanding effects for the Corporation Tax Act 2009, Section 105.
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105Gifts of trading stock to charities etcU.K.
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Nodiadau Esboniadol
(1)This section applies if a company carrying on a trade (“the donor”) gives an article for the purposes of—
(a)a charity, a registered club or a body listed in subsection (4), or
(b)a designated educational establishment (see section 106),
and the article is one manufactured, or of a class or description sold, by the donor in the course of the trade.
(2)In calculating the profits of the trade, no amount is required to be brought into account as a receipt in consequence of the disposal of the article.
(3)In this section “registered club” has the meaning given by [F1section 658(6) of CTA 2010] (relief for community amateur sports clubs).
(4)The bodies referred to in subsection (1)(a) are—
(a)the Trustees of the National Heritage Memorial Fund, [F2and]
(b)the Historic Buildings and Monuments Commission for England, F3...
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)This section needs to be read with section 108 (receipt of benefits by donor or connected person).
[F4(6)This section is subject to section 203 of CTA 2010 (certain disposals of investments to charity) [F5 and section 939F of that Act (removal of corporation tax relief in respect of tainted charity donations] .]
Textual Amendments
F1Words in s. 105(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 597(2) (with Sch. 2)
F2Word in s. 105(4) inserted (1.4.2012) by The Public Bodies (Abolition of the National Endowment for Science, Technology and the Arts) Order 2012 (S.I. 2012/964), arts. 1(2), 3(1), Sch.
F3S. 105(4)(c) omitted (1.4.2012) by virtue of The Public Bodies (Abolition of the National Endowment for Science, Technology and the Arts) Order 2012 (S.I. 2012/964), arts. 1(2), 3(1), Sch.
F4S. 105(6) inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 597(3) (with Sch. 2)
F5Words in s. 105(6) inserted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 17
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