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Legislation

Corporation Tax Act 2009

Crossheading Relief for certain gifts

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Section 105 Gifts of trading stock to charities etc
Section 106 Meaning of “designated educational establishment”
Section 107 Gifts of medical supplies and equipment

Corporation Tax Act 2009
Chapter 7 Trade profits: gifts to charities etc

Crossheading Relief for certain gifts

From legislation.gov.uk

Contents

Section 105 Gifts of trading stock to charities etc
Section 106 Meaning of “designated educational establishment”
Section 107 Gifts of medical supplies and equipment

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