Section 500 Section 496(1)(d): payment to body outside the UK
United Kingdom
A payment made, or to be made, to a body situated outside the United Kingdom is non-charitable expenditure under section 496(1)(d) if—
(a)
it is incurred for charitable purposes only, but
(b)
the charitable company has not taken such steps as F1the Commissioners for Her Majesty's Revenue and Customs consider are reasonable in the circumstances to ensure that the payment will be applied for charitable purposes.
Annotations
Textual amendments
- F1
Words in s. 500(b) inserted (with effect in accordance with Sch. 8 para. 8(3)(4) of the amending Act) by Finance Act 2010 (c. 13), Sch. 8 para. 2(2)