{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-939F",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-939F.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/939F",
  "kind": "section",
  "number": "939F",
  "heading": "Removal of corporation tax relief where donation becomes tainted in same accounting period",
  "text": "(1) This section applies where—\n(a) a company makes a relievable charity donation, and\n(b) the donation becomes a tainted donation in the same accounting period in which it is made.\n(2) Where (ignoring this Part) corporation tax relief would be available in respect of the tainted donation, that relief is not available.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) In this section —\n...\n“ corporation tax relief ” means relief under—\n(a) section 63(2)(a), (aa) or (ab) of CAA 2001 (gifts of plant and machinery), so far as it applies in relation to corporation tax,\n(b)section 105 of CTA 2009 (gifts of trading stock), or\n(c)Part 6 of CTA 2010 (charitable donations relief);\n...\n...\n...",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 21C inserted (with effect in accordance with Sch. 3 para. 27 28 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 939F(1) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 17(3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 939F(3) omitted (with effect in accordance with s. 56(8) of the amending Act) by virtue of Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 17(4)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 939F(4) omitted (with effect in accordance with s. 56(8) of the amending Act) by virtue of Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 17(5)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 939F heading substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 17(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/939F",
    "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."
}