{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-838",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-838.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/838",
  "kind": "section",
  "number": "838",
  "heading": "Local authorities and local authority associations",
  "text": "(1) A local authority in the United Kingdom is not liable to income tax in respect of its income.\n(2) A local authority association in the United Kingdom is not liable to income tax in respect of its income.\n(3) Tax is repayable as a result of subsection (1) or (2) only if a claim for repayment is made.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "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))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/838",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}