{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-988",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-988.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/988",
  "kind": "section",
  "number": "988",
  "heading": "Issue departments of the Reserve Bank of India and the State Bank of Pakistan",
  "text": "No liability to corporation tax arises in respect of income of the issue department of—\n(a) the Reserve Bank of India constituted under an Act of the Indian legislature called the Reserve Bank of India Act 1934, or\n(b) the State Bank of Pakistan constituted under certain orders made under section 9 of the Indian Independence Act 1947.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/988",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}