# Corporation Tax Act 2010, Section 191: Qualifying payments


(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.
(2) Condition A is that the payment is a payment of a sum of money.
(3) Condition B is that the payment is not subject to a condition as to repayment (but see section 192).
(4) Condition C is that the company making the payment is not itself a charity.
(5) Condition D is that the payment is not disqualified under section 193 (associated acquisition etc by the charity).
(6) Condition E is that the payment is not disqualified under section 194 (certain distributions).
(7) Condition F is that the payment is not disqualified under section 195 (associated benefits).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/191 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-191
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.