{
  "url": "https://openlegislation.uk/energy-act-2004/schedule-4/paragraph-3",
  "json_url": "https://openlegislation.uk/energy-act-2004/schedule-4/paragraph-3.json",
  "legislation": "ukpga/2004/20",
  "legislation_title": "Energy Act 2004",
  "legislation_url": "https://openlegislation.uk/energy-act-2004",
  "path": "schedule/4/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "No qualifying charitable donations made—\n(a) by the NDA, or\n(b) by an NDA company,\nin connection with the carrying on of exempt activities are to be deductible from its total profits under Part 6 of the Corporation Tax Act 2010.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 4 para. 3 in force at 5.10.2004 by S.I. 2004/2575, art. 2(1), Sch. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/20/schedule/4/paragraph/3",
    "retrieved_at": "2026-10-29T09:17:05.990250+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."
}