# Corporation Tax Act 2010, Paragraph 305


In section 157(4) (restriction on exercise of certain powers except through a company) for paragraph (a) substitute—
“(a) section 984 of the Corporation Tax Act 2010 (exemption of local authorities from corporation tax);”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/305 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-305
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.