# Corporation Tax Act 2010, Section 984: Local authorities and local authority associations

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/984 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-984
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.