# Corporation Tax Act 2010, Section 661E: Tax treatment of gifts of money from companies


If a registered club receives a gift of a sum of money from a company which is not a charity, the gift is treated as an amount in respect of which the registered club is chargeable to corporation tax, under the charge to corporation tax on income.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/661E (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-661E
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.