- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Corporation Tax Act 2010
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Corporation Tax Act 2010, Section 514 is up to date with all changes known to be in force on or before 30 November 2024. 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.
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514Approved charitable loansU.K.
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adran has no associated
Nodiadau Esboniadol
(1)A loan is an approved charitable loan for the purposes of section 496 (meaning of “non-charitable expenditure”) if it meets conditions A and B.
(2)Condition A is that the loan is not made by way of investment.
(3)Condition B is that either—
(a)the loan is made to another charity for charitable purposes only,
(b)it is made to a beneficiary of the charitable company in the course of carrying out the purposes of the charitable company,
(c)it consists of money placed on current account with a bank otherwise than as part of an arrangement under which a loan is made by a bank to some other person, or
(d)an officer of Revenue and Customs is satisfied, on a claim, that the loan is made for the benefit of the charitable company and not for the avoidance of tax (whether by the charitable company or by some other person).
(4)In this section “bank” has the meaning given by section 1120.
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