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Corporation Tax Act 2010
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Changes to legislation:
Corporation Tax Act 2010, Paragraph 554 is up to date with all changes known to be in force on or before 06 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.
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Changes and effects yet to be applied to Schedule 1 Paragraph 554:
- s. 357CHA omitted by 2024 c. 3 Sch. 2 para. 14(7)
- s. 528(4A)(bb) inserted by S.I. 2025/200 reg. 61(2)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
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)
- s. 528(4A)(bb) inserted by S.I. 2025/200 reg. 61(2)
This section has no associated Explanatory Notes
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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