Section 987A Chief constables etc (England and Wales)F1
The following are not liable to corporation tax—
(a)
a chief constable of a police force maintained under section 2 of the Police Act 1996;
(b)
the Commissioner of Police of the Metropolis.
Annotations
Textual amendments
- F1
S. 987A and cross-heading inserted (retrospective to 16.1.2012) by Finance Act 2013 (c. 29), s. 38(1)(2) (with s. 38(2))