{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-191",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-191.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/191",
  "kind": "section",
  "number": "191",
  "heading": "Qualifying payments",
  "text": "(1) A payment made to a charity by a company is a qualifying payment for the purposes of this Chapter if each of conditions A to F is met.\n(2) Condition A is that the payment is a payment of a sum of money.\n(3) Condition B is that the payment is not subject to a condition as to repayment (but see section 192).\n(4) Condition C is that the company making the payment is not itself a charity.\n(5) Condition D is that the payment is not disqualified under section 193 (associated acquisition etc by the charity).\n(6) Condition E is that the payment is not disqualified under section 194 (certain distributions).\n(7) Condition F is that the payment is not disqualified under section 195 (associated benefits).",
  "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/191",
    "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."
}