Corporation Tax Act 2010, Paragraph 554 is up to date with all changes known to be in force on or before 09 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.
554U.K.In section 899(5) (meaning of “qualifying annual payment”) for paragraph (b) substitute—
“(b)a payment which is a qualifying payment for the purposes of Chapter 2 of Part 6 of CTA 2010 (certain payments to charity),”.
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