105 Gifts of trading stock to charities etc
Corporation Tax Act 2009 (2009 c 4) | Legislation

Chapter 7
Trade Profits: Gifts to Charities etc

Relief for certain gifts

105  Gifts of trading stock to charities etc

(1)     This section applies if a company carrying on a trade (“the donor”) gives an article for the purposes of—

(a)     a charity, a registered club or a body listed in

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