Part 14Income tax liability: miscellaneous rules
Chapter 4Other miscellaneous rules
844Letters patent etc: exempting provisions
(1)
No provision in letters patent granted by the Crown is to be construed as conferring exemption from income tax.
(2)
Subsection (1) applies whether the letters patent are granted before or after the date on which this Act is passed.
(3)
Any provision of the letters patent purporting to override the effect of subsection (1) is void.