This section applies where a tainted donation is made by a company.

Where (ignoring this Part) corporation tax relief would be available in respect of the tainted donation, that relief is not available.

In this section —

• “ associated donation ”, in relation to a tainted donation, means a relievable charity donation made—

  1. a

     in accordance with the relevant arrangements, and

  2. b

     by a person, other than—

     1. i

        a qualifying charity-owned company in relation to that relievable charity donation, or

     2. ii

        a relevant housing provider linked (within the meaning of section 939C(7)) with the charity to which that donation is made;

• “ corporation tax relief ” means relief under—

  1. a

     section 63(2)(a), (aa) or (ab) of CAA 2001 (gifts of plant and machinery), so far as it applies in relation to corporation tax,

  2. b

     section 105 of CTA 2009 (gifts of trading stock), or

  3. c

     Part 6 of CTA 2010 (charitable donations relief);

• “ qualifying charity-owned company ” has the meaning given by section 939C(8) (except that paragraph (b) of that definition does not apply);

• “ relevant housing provider ” has the meaning given by section 939C(8);

• “ the relevant arrangements ”, in relation to a tainted donation, means the arrangements by reference to which Conditions A to C in section 939C are met.