Corporation Tax Act 2010 (c. 4)

Part 6 U.K. Charitable donations relief

Chapter 3 U.K. Certain disposals to charity

Amounts treated as qualifying charitable donations U.K.

208 Consideration U.K.

If the disposal is at an undervalue, section 48 of TCGA 1992 (consideration due after time of disposal) applies in relation to the calculation of the relievable amount as it applies in relation to the calculation of a gain.