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StatuteCorporation Tax Act 2010

Section 985 — Corporation Tax Act 2010: Health service bodies

Text of the provision Official document

Health service bodies 985 1 A health service body is not liable to corporation tax.

2 Subsection (1) is subject to any order made under section 987.

3 See section 986 for the meaning of “health service body”.

Official source: legislation.gov.uk

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Statutory text from an official public source. Informational content — does not replace advice from a qualified solicitor.