This term has been phased out of the income tax legislation and, following the enactment of the Corporation Tax Act 2010 (CTA 2010), has also been phased out of the corporation tax legislation. Before CTA 2010, qualifying charitable donations were the last charges on income (section 338A(2), Income and Corporation Taxes Act 1988). The term referred to the method of giving tax relief for certain income payments which was, essentially, to treat a payment made out of fully taxable income as transferring income from payer to recipient. For corporation tax purposes, charges on income were deductible from gross profits. (While the term has been phased out qualifying charitable donations made by a company continue to be deductible from total profits.)