# Corporation Tax Act 2010, Paragraph 554


In section 899(5) (meaning of “qualifying annual payment”) for paragraph (b) substitute—
“(b) a payment which is a qualifying payment for the purposes of Chapter 2 of Part 6 of CTA 2010 (certain payments to charity),”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/554 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-554
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.