500Section 496(1)(d): payment to body outside the UKU.K.
This section has no associated Explanatory Notes
A payment made, or to be made, to a body situated outside the United Kingdom is non-charitable expenditure under section 496(1)(d) if—
(a)it is incurred for charitable purposes only, but
(b)the charitable company has not taken such steps as [F1the Commissioners for Her Majesty's Revenue and Customs consider] are reasonable in the circumstances to ensure that the payment will be applied for charitable purposes.
Textual Amendments
F1Words in s. 500(b) inserted (with effect in accordance with Sch. 8 para. 8(3)(4) of the amending Act) by Finance Act 2010 (c. 13), Sch. 8 para. 2(2)