Income Tax Act 2007 (c. 3)

SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Greater London Authority Act 1999 (c. 29) U.K.

386 U.K. The Greater London Authority Act 1999 is amended as follows.

387 U.K. In section 157(4) (restriction on exercise of certain powers except through a company)—

(a) in paragraph (a) omit “income tax and” and “and” at the end, and

(b) after that paragraph insert—

“(aa) section 838 of the Income Tax Act 2007 (exemption of local authorities from income tax); and”.

388 U.K. In section 419(2) (taxation: certain bodies treated as a local authority)—

(a) in paragraph (a) for “income and corporation taxes” substitute “corporation tax”, and omit “and” at the end, and

(b) after that paragraph insert—

“(aa) section 838 of the Income Tax Act 2007 (exemption of local authorities from income tax); and”.