Section 984 Local authorities and local authority associationsC1
United Kingdom
(1)
A local authority in the United Kingdom is not liable to corporation tax.
(2)
A local authority association in the United Kingdom is not liable to corporation tax.
Annotations
Modifications
- C1
S. 984 modified by 1999 c. 29, s. 34A(3) (as inserted (15.1.2012) by Localism Act 2011 (c. 20), ss. 224(2), 240(2); S.I. 2012/57, art. 4(1)(cc) (with arts. 6, 7, 9-11))