# Corporation Tax Act 2010, Section 987A: Chief constables etc (England and Wales)


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.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/987A (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-987A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.