# Corporation Tax Act 2010, Paragraph 56


Section 192, and the words “(but see section 192)” in section 191(3), do not apply in relation to a payment to a charity made before 1 April 2010.

---
Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/2/paragraph/56 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-56
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.