{
  "url": "https://openlegislation.uk/crown-agents-act-1979/section-27",
  "json_url": "https://openlegislation.uk/crown-agents-act-1979/section-27.json",
  "legislation": "ukpga/1979/43",
  "legislation_title": "Crown Agents Act 1979",
  "legislation_url": "https://openlegislation.uk/crown-agents-act-1979",
  "path": "section/27",
  "kind": "section",
  "number": "27",
  "heading": "Exemptions.",
  "text": "(1) The Board and every wholly owned subsidiary of the Board shall be exempt from corporation tax.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) The provisions of the Moneylenders Act 1900 to 1927 and the Moneylenders Acts (Northern Ireland) 1900 to 1969 shall not apply—\n(a) to . . .the Board; or\n(b) to any body corporate the whole of whose issued share capital is held by or on behalf of the Board.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 27(2) repealed (21.3.1997) by 1995 c. 24, s. 13(2), Sch. 2 Pt. I (with saving in s. 11(8)); S.I. 1997/1139, art. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 27(3) repealed (21.3.1997) by 1995 c. 24, s. 13(2), Sch. 2 Pt. I (with saving in s. 11(8)); S.I. 1997/1139 art. 2"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1947 c. 14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/43/section/27",
    "retrieved_at": "2026-10-29T10:17:10.993891+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."
}