Corporation Tax Act 2010 (c. 4)

Part 6 U.K. Charitable donations relief

Chapter 2 U.K. Certain payments to charity

Qualifying payments U.K.

196 Associated benefits: meaning U.K.

For the purposes of this Chapter a benefit is associated with a payment if—

(a) it is received by the company which made the payment or by a person associated with the company, and

(b) it is received in consequence of making the payment.