# Corporation Tax Act 2010, Paragraph 612


(1) Amend section 390 (meaning of available profits) as follows.
(2) In paragraph (b) of Step 1 in subsection (5) for “charges on income” substitute “ qualifying charitable donations ”.
(3) In paragraph (b) of Step 2 in subsection (5) for “charges on income” substitute “ qualifying charitable donations ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/612 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-612
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.