Corporation Tax Act 2010

[F1987A Chief constables etc (England and Wales) U.K.
This section has no associated Explanatory Notes

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.]

Textual Amendments

F1S. 987A and cross-heading inserted (retrospective to 16.1.2012) by Finance Act 2013 (c. 29), s. 38(1)(2) (with s. 38(2))