Corporation Tax: charitable donations relief: definition of qualifying charitable donations
With effect from 16 March 2005 the former ‘charges’ relief (see CTM09005) is a relief for qualifying charitable donations (CTA10/PART6/CHAPTER1) comprising
qualifying payments to charity (CTA10/PART6/CHAPTER2), and
amounts treated as qualifying charitable donations (CTA10/PART6/CHAPTER3).
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 qualifying charitable donation.
FA10/SCH6/PARA1 contains the definition of charity, which is extended at CTA10/S202 (for qualifying payments to charity) and S217 (for amounts treated as qualifying charitable donations).