Related Commentary  Related HMRC Manuals

189(1)  Qualifying charitable donations made by a company are allowed as deductions from the company's total profits in calculating the corporation tax chargeable for an accounting period.

189(2)  They are deducted from the company's total profits for the period after any other relief from corporation tax other than group relief and group relief for carried-forward losses.

189(3)  The amount of the deduction is limited to the amount that reduces the company's taxable total profits for the period to nil.

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