838Local authorities and local authority associationsU.K.
This
adran has no associated
Nodiadau Esboniadol
(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.