Non-charitable expenditure Non-charitable expenditure

1. 543Meaning of “non-charitable expenditure”
2. 544Section 543: supplementary
3. 545Section 543(1)(f): meaning of expenditure
4. 546Section 543(1)(f): tax year in which certain expenditure treated as incurred
5. 547Section 543(1)(f): payment to body outside the UK
6. 548Section 543(1)(i) and (j): investments and loans