- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Corporation Tax Act 2010
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Rhagor o Adnoddau
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505Adjustment if section 504(1) and (2) applied to single transaction
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Nodiadau Esboniadol
(1)Either or both of subsections (1) and (2) of section 504 may be applied to a single transaction between a charitable company and a substantial donor.
(2)But if they are both applied, the amount of non-charitable expenditure that the charitable company would, apart from this subsection, be treated as incurring under section 504(2) in respect of the transaction, is reduced by the section 504(1) amount (but is not to be reduced below nil).
(3)The “section 504(1) amount” means the amount of any payment made by the charitable company, in the course of, or for the purposes of, the transaction, that is treated as non-charitable expenditure under section 504(1).
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