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Corporation Tax Act 2010
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Changes to legislation:
Corporation Tax Act 2010, Section 664 is up to date with all changes known to be in force on or before 25 December 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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Changes and effects yet to be applied to Section 664:
- s. 357CHA omitted by 2024 c. 3 Sch. 2 para. 14(7)
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Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 357CHA omitted by 2024 c. 3 Sch. 2 para. 14(7)
664Exemption for interest [F1, gift aid and company gift] incomeU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)A club which is a registered club throughout an accounting period may make a claim for—
(a)its interest income for that period, F2...
(b)its gift aid income for that period,
[F3, and
(c)its company gift income for that period,]
to be exempt from corporation tax if the whole of that interest income [F4, gift aid income and company gift income] is applied for qualifying purposes.
(2)If a club is a registered club for only part of an accounting period, this section has effect as if—
(a)that part were a separate accounting period, and
(b)the club's interest income for that separate accounting period were proportionately reduced.
(3)In this section—
[F5“company gift income”, in relation to a club, means gifts of money made to the club by companies which are not charities,]
“interest income”, in relation to a club, means interest arising to the club that is not brought into account under section 297 of CTA 2009 (trading credits and debits brought into account under Part 3 of that Act as trading income), and
“interest income”, in relation to a club, means interest arising to the club that is not brought into account under section 297 of CTA 2009 (trading credits and debits brought into account under Part 3 of that Act as trading income), and
“interest income”, in relation to a club, means interest arising to the club that is not brought into account under section 297 of CTA 2009 (trading credits and debits brought into account under Part 3 of that Act as trading income), and
“interest income”, in relation to a club, means interest arising to the club that is not brought into account under section 297 of CTA 2009 (trading credits and debits brought into account under Part 3 of that Act as trading income), and
“gift aid income”, in relation to a club, means gifts made by individuals to the club which are qualifying donations for the purposes of Chapter 2 of Part 8 of ITA 2007 (gift aid).
Textual Amendments
F1Words in s. 664 heading substituted (with effect in accordance with s. 35(13) of the amending Act) by Finance Act 2014 (c. 26), s. 35(12)(b)
F2Word in s. 664(1) omitted (with effect in accordance with s. 35(13) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 35(10)(a)
F3S. 664(1)(c) and word inserted (with effect in accordance with s. 35(13) of the amending Act) by Finance Act 2014 (c. 26), s. 35(10)(a)
F4Words in s. 664(1) substituted (with effect in accordance with s. 35(13) of the amending Act) by Finance Act 2014 (c. 26), s. 35(10)(b)
F5Words in s. 664(3) inserted (with effect in accordance with s. 35(13) of the amending Act) by Finance Act 2014 (c. 26), s. 35(10)(c)
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