{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-193",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-193.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/193",
  "kind": "section",
  "number": "193",
  "heading": "Associated acquisition etc",
  "text": "(1) A payment is disqualified under this section if—\n(a) it is conditional on an acquisition of property by the charity from the company or a person associated with the company,\n(b) it is associated with such an acquisition, or\n(c) it is part of an arrangement involving such an acquisition.\n(2) An acquisition by way of gift is to be ignored for the purposes of this section.",
  "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/193",
    "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."
}