PART 1Income Tax, Corporation Tax and Capital Gains Tax

CHAPTER 3Corporation tax: general

Exemption from charge

37Health service bodies: exemption

In section 986 of CTA 2010 (exemption from corporation tax: meaning of “health service body”), insert the following entries at the appropriate places in the table—

“a clinical commissioning group

section 1I of the National Health Service Act 2006”

“Health and Social Care Information Centre

section 252 of the Health and Social Care Act 2012”

“National Health Service Commissioning Board

section 1H of the National Health Service Act 2006”

“National Institute for Health and Care Excellence

section 232 of the Health and Social Care Act 2012”.