PART 1 U.K. Income tax, corporation tax and capital gains tax

Miscellaneous corporation tax measures U.K.

39 Northern Ireland Housing Executive U.K.

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

“Northern Ireland Housing Executive U.K.

987C Northern Ireland Housing Executive

The Northern Ireland Housing Executive is not liable to corporation tax.”

(2) The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2020.