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Legislation

Corporation Tax Act 2010

Crossheading Substantial donor transactions

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Section 502 Transactions with substantial donors
Section 503 Meaning of “relievable gift”
Section 504 Non-charitable expenditure in substantial donor transactions
Section 505 Adjustment if section 504(1) and (2) applied to single transaction
Section 506 Section 504: certain payments and benefits to be ignored
Section 507 Transactions: exceptions
Section 508 Donors: exceptions
Section 509 Connected charities
Section 510 Substantial donor transactions: supplementary

Substantial donor transactions
Meaning of “relievable gift”

Section 503 | Meaning of “relievable gift”

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed