# Greater London Authority Act 1999, Section 419: Taxation.

Extent: E+W+S

(1) The following bodies, namely—
(a) Transport for London,
(b) the Mayor's Office for Policing and Crime, and
(c) the London Fire and Emergency Planning Authority,
the London Fire Commissioner,
shall each be treated as a local authority for the purposes of the enactments mentioned in subsection (2) below.
(2) The enactments are—
(a) section 984 of the Corporation Tax Act 2010 (exemption of local authorities from corporation tax);
(aa) section 838 of the Income Tax Act 2007 (exemption of local authorities from income tax); and
(b) section 271 of the Taxation of Chargeable Gains Act 1992 (exemption of local authorities from capital gains tax).
(3) In sections 170 to 181 of the Taxation of Chargeable Gains Act 1992 (groups of companies) references to a company do not apply to Transport for London.
(4) Schedule 33 to this Act (which makes further provision about taxation) shall have effect.

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Source: https://www.legislation.gov.uk/ukpga/1999/29/section/419 (the official version)
Page: https://openlegislation.uk/greater-london-authority-act-1999/section-419
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.