Section 191 | Qualifying payments

(1)A payment made to a charity by a company is a qualifying payment for the purposes of this Chapter if each of conditions A to F is met.

(2)Condition A is that the payment is a payment of a sum of money.

(3)Condition B is that the payment is not subject to a condition as to repayment (but see section 192).

(4)Condition C is that the company making the payment is not itself a charity.

(5)Condition D is that the payment is not disqualified under section 193 (associated acquisition etc by the charity).

(6)Condition E is that the payment is not disqualified under section 194 (certain distributions).

(7)Condition F is that the payment is not disqualified under section 195 (associated benefits).