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Legislation
Corporation Tax Act 2010

Crossheading Amounts treated as qualifying charitable donations

  • Section 203 Certain disposals of investments
  • Section 204 Meaning of qualifying investment
  • Section 205 Meaning of qualifying interest in land
  • Section 206 The relievable amount
  • Section 207 Incidental costs of making disposal
  • Section 208 Consideration
  1. Amounts treated as qualifying charitable donations
  2. Consideration

Section 208 | Consideration

From legislation.gov.uk

If the disposal is at an undervalue, section 48 of TCGA 1992 (consideration due after time of disposal) applies in relation to the calculation of the relievable amount as it applies in relation to the calculation of a gain.

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