Part 14Income tax liability: miscellaneous rules
Chapter 4Other miscellaneous rules
838Local authorities and local authority associations
(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.