# Finance Act 2021, Section 39: Northern Ireland Housing Executive


(1) In CTA 2010, after section 987B insert—
Northern Ireland Housing Executive
Northern Ireland Housing Executive
987C The Northern Ireland Housing Executive is not liable to corporation tax.
(2) The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2020.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/section/39 (the official version)
Page: https://openlegislation.uk/finance-act-2021/section-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.