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Corporation Tax Act 2009
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Valid from 01/04/2009
1142“Qualifying body”U.K.
This section has no associated Explanatory Notes
(1)For the purposes of this Part “qualifying body” means—
(a)a charity,
(b)an institution of higher education,
(c)an association of a description specified in section 508 of ICTA (scientific research organisation),
(d)a health service body within the meaning of section 519A(2) of that Act, or
(e)any other body prescribed, or of a description prescribed, by the Treasury, by order, for the purposes of this Part.
(2)In subsection (1)(b) “institution of higher education” means—
(a)an institution within the higher education sector within the meaning of the Further and Higher Education Act 1992 (c. 13),
(b)an institution within the higher education sector within the meaning of Part 2 of the Further and Higher Education (Scotland) Act 1992 (c. 37) or a central institution within the meaning of the Education (Scotland) Act 1980 (c. 44), or
(c)a higher education institution within the meaning of Article 30(3) of the Education and Libraries (Northern Ireland) Order 1993 (S.I. 1993/2810 (N.I. 12)).
(3)An order under this section is to have effect in relation to the accounting periods or expenditure specified in the order.
(4)The order may specify accounting periods beginning, or expenditure incurred, before the time the order is made.
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