# Income Tax Act 2007, Paragraph 387


In section 157(4) (restriction on exercise of certain powers except through a company)—
(a) in paragraph (a) omit “income tax and” and “and” at the end, and
(b) after that paragraph insert—
“(aa) section 838 of the Income Tax Act 2007 (exemption of local authorities from income tax); and”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/387 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-387
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.