Related Commentary  Related HMRC Manuals

108(1)  This section applies if a company carrying on a trade makes a gift in relation to which relief is given under–

(c)section 63(2) of CAA 2001 (gifts to charities etc of plant or machinery used in the trade),

and the company, or a person connected with the company, receives a benefit which is in any way attributable to the making of the gift.

108(2)  This section also applies if–

(a)relief is given under section 107(3) for costs of transportation, delivery or distribution incurred by a company carrying on a trade, and

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