{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-190",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-190.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/190",
  "kind": "section",
  "number": "190",
  "heading": "Qualifying charitable donations: meaning",
  "text": "(1) The following are qualifying charitable donations for corporation tax purposes—\n(a) payments which are qualifying payments for the purposes of Chapter 2 (certain payments to charity), and\n(b) amounts treated as qualifying charitable donations under Chapter 3 (certain disposals of investments to charity).\n(2) However, no payment that is otherwise deductible from total profits, or in calculating any component of total profits, is a qualifying charitable donation.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/190",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}