Corporation Tax Act 2010 section 191

Qualifying payments

Section 191 sets out the six conditions that must all be satisfied for a company's payment to a charity to count as a qualifying payment eligible for charitable donations relief.

• The payment must be a sum of money made by a non-charity company to a charity, with no condition requiring repayment.
• The payment must not be linked to an acquisition by the charity that would disqualify it, nor constitute certain types of distribution.
• The payment must not be associated with benefits received by the company or connected persons that would disqualify it.
• All six conditions (A to F) must be met simultaneously for the payment to qualify for relief.