# Corporation Tax Act 2009, Section 1301B: Qualifying charitable donations


In calculating a company's income from any source for corporation tax purposes, no deduction is allowed in respect of qualifying charitable donations.

---
Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1301B (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1301B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.