Point in time view as at 31/01/2013.
Corporation Tax Act 2010, Paragraph 148 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
148(1)Amend Schedule 26 (reliefs against liability for tax in respect of chargeable profits) as follows.U.K.
(2)In paragraph 1(3)(a) for “section 392A(1) or 393A(1)” substitute “ section 37 or 62(1) to (3) of CTA 2010 ”.
(3)In paragraph 1(3)(b) for “charge on income to which section 338(1) applies” substitute “ qualifying charitable donation ”.
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