There are currently no known outstanding effects for the Income Tax Act 2007, Paragraph 388.
388U.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”.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
