Paragraph 3 I1
United Kingdom
F1No qualifying charitable donations made—
(a)
by the NDA, or
(b)
by an NDA company,
in connection with the carrying on of exempt activities are to be deductible from its total profits under F2Part 6 of the Corporation Tax Act 2010.
Annotations
Textual amendments
- F1
Words in Sch. 4 para. 3 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 437(a) (with Sch. 2)
- F2
Words in Sch. 4 para. 3 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 437(b) (with Sch. 2)
Commencement
- I1
Sch. 4 para. 3 in force at 5.10.2004 by S.I. 2004/2575, art. 2(1), Sch. 1