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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

Chapter 7 Trade profits: gifts to charities etc
Crossheading Relief for certain gifts

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