Section 838 Local authorities and local authority associationsC1
(1)
A local authority in the United Kingdom is not liable to income tax in respect of its income.
(2)
A local authority association in the United Kingdom is not liable to income tax in respect of its income.
(3)
Tax is repayable as a result of subsection (1) or (2) only if a claim for repayment is made.
Annotations
Modifications
- C1
S. 838 modified by 1999 c. 29, s. 34A(3) (as inserted (15.1.2012) by Localism Act 2011 (c. 20), ss. 224(2), 240(2); S.I. 2012/57, art. 4(1)(cc) (with arts. 6, 7, 9-11))