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Legislation

Corporation Tax Act 2010

Crossheading Tainted donations

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Section 939C Tainted donations
Section 939D Circumstances in which financial advantage deemed to be obtained
Section 939E Certain financial assistance to be ignored

Corporation Tax Act 2010
Tainted donations

Section 939D | Circumstances in which financial advantage deemed to be obtained

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
S. 939D omitted (with effect in accordance with s. 56(8) of the amending Act) by virtue of Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 15

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