Section 939FA Clawback of corporation tax relief where donation becomes tainted in later accounting periodF1

a company makes a relievable charity donation in an accounting period (“the donation period”),

the donation becomes a tainted donation in a later accounting period (“the tainting period”), and

if the donation had become a tainted donation in the donation period, the company’s liability to corporation tax for the donation period would have been greater than it in fact was for that period.

the amount of corporation tax for which it would have been liable for the donation period had the donation become a tainted donation in that period, and

the amount of corporation tax for which it was in fact liable for the donation period.