Corporation Tax Act 2010 (c. 4)

Part 22 U.K. Miscellaneous provisions

Chapter 8 U.K. Exemptions

[F1 Police U.K.

Textual Amendments

F1 S. 987A and cross-heading inserted (retrospective to 16.1.2012) by Finance Act 2013 (c. 29), s. 38(1)(2) (with s. 38(2))

987A Chief constables etc (England and Wales) U.K.

The following are not liable to corporation tax—

(a) a chief constable of a police force maintained under section 2 of the Police Act 1996;

(b) the Commissioner of Police of the Metropolis.]