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PART 1U.K.Direct taxes

Corporation taxU.K.

25Education Authority of Northern IrelandU.K.

(1)In CTA 2010, after section 987A insert—

Education Authority of Northern IrelandU.K.
987BEducation Authority of Northern Ireland

The Education Authority of Northern Ireland is not liable to corporation tax.

(2)The amendment made by this section is to be treated as having come into force on 1 April 2015.