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Finance Act 2013

Details of the Section

2.Subsection 1 inserts an exemption from CT for the new bodies at s987A Corporation Tax Act 2010 (CTA 2010).

3.Subsection 2 indicates the date from which the exemption will apply - 16 January 2012 for the Commissioner of Police of the Metropolis and 22 November 2012 for Chief Constables.

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