Section 190 | Qualifying charitable donations: meaning

(1)The following are qualifying charitable donations for corporation tax purposes—

(a)payments which are qualifying payments for the purposes of Chapter 2 (certain payments to charity), and

(b)amounts treated as qualifying charitable donations under Chapter 3 (certain disposals of investments to charity).

(2)However, no payment that is otherwise deductible from total profits, or in calculating any component of total profits, is a qualifying charitable donation.