# Corporation Tax Act 2010, Section 193: Associated acquisition etc


(1) A payment is disqualified under this section if—
(a) it is conditional on an acquisition of property by the charity from the company or a person associated with the company,
(b) it is associated with such an acquisition, or
(c) it is part of an arrangement involving such an acquisition.
(2) An acquisition by way of gift is to be ignored for the purposes of this section.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/193 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-193
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.