Part 6U.K.Charitable donations relief

Chapter 2U.K.Certain payments to charity

Qualifying paymentsU.K.

195Associated benefitsU.K.

(1)A payment is disqualified under this section if—

(a)benefits are associated with the payment, and

(b)the restrictions on benefits associated with a payment are breached.

(2)Sections 196 to 198 apply for these purposes.