# Corporation Tax Act 2010, Section 190: Qualifying charitable donations: meaning


(1) The following are qualifying charitable donations for corporation tax purposes—
(a) payments which are qualifying payments for the purposes of Chapter 2 (certain payments to charity), and
(b) amounts treated as qualifying charitable donations under Chapter 3 (certain disposals of investments to charity).
(2) However, no payment that is otherwise deductible from total profits, or in calculating any component of total profits, is a qualifying charitable donation.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/190 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-190
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.