There are currently no known outstanding effects for the Income Tax Act 2007, Section 838.
(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.
Modifications etc. (not altering text)
C1S. 838 modified by 1999 c. 29, s. 34A(3) (as inserted (15.1.2012) by Localism Act 2011 (c. 20), ss. 224(2), 240(2); S.I. 2012/57, art. 4(1)(cc) (with arts. 6, 7, 9-11))
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