{
  "url": "https://openlegislation.uk/finance-act-2018/section-25",
  "json_url": "https://openlegislation.uk/finance-act-2018/section-25.json",
  "legislation": "ukpga/2018/3",
  "legislation_title": "Finance Act 2018",
  "legislation_url": "https://openlegislation.uk/finance-act-2018",
  "path": "section/25",
  "kind": "section",
  "number": "25",
  "heading": "Education Authority of Northern Ireland",
  "text": "(1) In CTA 2010, after section 987A insert—\nEducation Authority of Northern Ireland\nEducation Authority of Northern Ireland\n987B The Education Authority of Northern Ireland is not liable to corporation tax.\n(2) The amendment made by this section is to be treated as having come into force on 1 April 2015.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/3/section/25",
    "retrieved_at": "2026-10-28T17:00:13.463128+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}