108 Receipt of benefits by donor or connected person
Corporation Tax Act 2009 (2009 c 4) | Legislation

Benefits associated with gifts

108  Receipt of benefits by donor or connected person

(1)     This section applies if a company carrying on a trade makes a gift in relation to which relief is given under—

(a)     section 105,

(b)     section 107(2), or

(c)     section 63(2) of CAA 2001

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