Statute
Section 838 — Income Tax Act 2007: Local authorities and local authority associations
Text of the provision Official document
Local authorities and local authority associations 838 1 A local authority in the United Kingdom is not liable to income tax in respect of its income.
2 A local authority association in the United Kingdom is not liable to income tax in respect of its income.
3 Tax is repayable as a result of subsection (1) or (2) only if a claim for repayment is made.
Official source: legislation.gov.uk
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