Energy Act 2004 (c. 20)

SCHEDULES

SCHEDULE 4 U.K. Supplemental taxation provisions for exempt activities

Charges on income in connection with exempt activities U.K.

3 U.K. [F1 No qualifying charitable donations made]—

(a) by the NDA, or

(b) by an NDA company,

in connection with the carrying on of exempt activities are to be deductible from its total profits under [F2 Part 6 of the Corporation Tax Act 2010].

Textual Amendments

F1 Words in Sch. 4 para. 3 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 437(a) (with Sch. 2)

F2 Words in Sch. 4 para. 3 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 437(b) (with Sch. 2)

Commencement Information

I1 Sch. 4 para. 3 in force at 5.10.2004 by S.I. 2004/2575, art. 2(1), Sch. 1