StatuteCorporation Tax Act 2010

Section 989 — Corporation Tax Act 2010: Agricultural societies

Text of the provision Official document

Agricultural societies 989 1 No liability to corporation tax arises in respect of profits of an agricultural society which—

a arise from an exhibition or show held for the purposes of the society, and b are applied solely for the purposes of the society.

2 In this section “ agricultural society ” means any society or institution established for the purpose of promoting the interests of—

a agriculture, b horticulture, c forestry, or d the breeding of any kind of animal.

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