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HMRC internal manual

Company Taxation Manual

Corporation Tax: charitable donations relief: formerly charges on income: definition of qualifying charitable donations

With effect from 16 March 2005 charges on income are defined at ICTA88/S338A (2), now CTA10/S190(1) as qualifying charitable donations. They are:

(a) (repealed - formerly annuities or other annual payments),

(b) qualifying donations to charity within the meaning of ICTA88/S339, now CTA10/S190,

(c) amounts allowed as charges on income under ICTA88/S587 (2)(a)(ii), now CTA10/S203 (gifts of shares etc to charity).

ICTA88/S338A (3), now CTA10/S190 (2), prevents a payment which is deductible in computing profits or any description of profits for the purposes of CT from being treated as a charge on income. If detailed guidance is required in respect of payments made before 16 March 2005 refer to CTIS (Technical), who can supply a previous version of this paragraph - see ‘Technical Help’ on the left bar.