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Corporation Tax Act 2010
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Changes over time for: Paragraph 532
Version Superseded: 19/07/2011
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- 01/04/2010- Amendment
- 01/04/2010
Point in time - 19/07/2011- Amendment
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Corporation Tax Act 2010, Paragraph 532 is up to date with all changes known to be in force on or before 15 February 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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532(1)Amend section 550 (meaning of “relievable gift”) as follows.U.K.
(2)After “under” insert “ or as a result of ”.
(3)For paragraphs (b) and (c) substitute—
“(b)Chapter 2 of Part 6 of CTA 2010 (certain payments to charity),
(c)Chapter 3 of Part 6 of CTA 2010 (certain disposals to charity),”.
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