Related Commentary  Related CasesRelated HMRC Manuals


In the heading to s. 23, the words “or registered clubs” inserted by CTA 2010, s. 1177 and Sch. 1, para. 189(6), with effect for corporation tax purposes for accounting periods ending on or after 1 April 2010, and for income tax and capital gains tax purposes for the tax year 2010–11 and subsequent tax years.

23(1)  Transfers of value are exempt to the extent that the values transferred by them are attributable to property which is given to charities or registered clubs.

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