Statute
Section 987A — Corporation Tax Act 2010: Chief constables etc (England and Wales)
Text of the provision Official document
Chief constables etc (England and Wales) 987A The following are not liable to corporation tax—
a a chief constable of a police force maintained under section 2 of the Police Act 1996;
b the Commissioner of Police of the Metropolis.
Official source: legislation.gov.uk
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