# Income Tax Act 2007, Paragraph 388


In section 419(2) (taxation: certain bodies treated as a local authority)—
(a) in paragraph (a) for “income and corporation taxes” substitute “corporation tax”, and omit “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/388 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-388
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.