Finance Act 2013 (c. 29)

PART 1 U.K. Income Tax, Corporation Tax and Capital Gains Tax

CHAPTER 3 U.K. Corporation tax: general

Exemption from charge U.K.

37 Health service bodies: exemption U.K.

In section 986 of CTA 2010 (exemption from corporation tax: meaning of “health service body”), insert the following entries at the appropriate places in the table—

“a clinical commissioning group

section 1I of the National Health Service Act 2006”

“Health and Social Care Information Centre

section 252 of the Health and Social Care Act 2012”

“National Health Service Commissioning Board

section 1H of the National Health Service Act 2006”

“National Institute for Health and Care Excellence

section 232 of the Health and Social Care Act 2012”.

38 Chief constables etc (England and Wales): exemption U.K.

(1) In Chapter 8 of Part 22 of CTA 2010 (exemptions), after section 987 insert—

“Police U.K.

987A Chief constables etc (England and Wales)

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.”

(2) The amendment made by this section is treated as having come into force on 16 January 2012, but, in relation to any time before 22 November 2012, section 987A of CTA 2010 has effect as if paragraph (a) were omitted.