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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

Corporation Tax Act 2010
Substantial donor transactions

Section 508 | Donors: exceptions

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 502-510 repealed (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 23 (with Sch. 3 para. 30) (as modified (S.) (1.4.2012) by The Housing (Scotland) Act 2010 (Consequential Provisions and Modifications) Order 2012 (S.I. 2012/700), art. 1(3), Sch. para. 9)

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