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Legislation
Corporation Tax Act 2010

Crossheading Gifts and other payments to charitable companies

  • Section 471 Gifts qualifying for gift aid relief: income tax treated as paid
  • Section 472 Gifts qualifying for gift aid relief: corporation tax liability and exemption
  • Section 472A Gifts under payroll deduction schemes: corporation tax liability and exemption
  • Section 473 Gifts of money from companies: corporation tax liability and exemption
  • Section 474 Payments from other charities: corporation tax liability and exemption
  • Section 474A Legacies: corporation tax liability and exemption
  1. Chapter 2 Gifts and other payments
  2. Crossheading Gifts and other payments to charitable companies

Crossheading Gifts and other payments to charitable companies

From legislation.gov.uk

Contents

  1. Section 471 Gifts qualifying for gift aid relief: income tax treated as paid
  2. Section 472 Gifts qualifying for gift aid relief: corporation tax liability and exemption
  3. Section 472A Gifts under payroll deduction schemes: corporation tax liability and exemption
  4. Section 473 Gifts of money from companies: corporation tax liability and exemption
  5. Section 474 Payments from other charities: corporation tax liability and exemption
  6. Section 474A Legacies: corporation tax liability and exemption
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