Corporation Tax Act 2010, Cross Heading: Greater London Authority Act 1999 is up to date with all changes known to be in force on or before 02 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
304U.K.The Greater London Authority Act 1999 is amended as follows.
305U.K.In section 157(4) (restriction on exercise of certain powers except through a company) for paragraph (a) substitute—
“(a)section 984 of the Corporation Tax Act 2010 (exemption of local authorities from corporation tax);”.
306U.K.In section 419(2) (taxation: certain bodies treated as a local authority) for paragraph (a) substitute—
“(a)section 984 of the Corporation Tax Act 2010 (exemption of local authorities from corporation tax);”.
307(1)Amend paragraph 13 of Schedule 33 (taxation provisions: public-private partnership agreements: sale and leaseback) as follows.U.K.
(2)In sub-paragraph (1)—
(a)for “section 779” substitute “ section 838 or 839 ”,
(b)for “section 782 (leased assets: special cases)” substitute “ section 865 (leased trading assets: tax deduction not to exceed commercial rent) ”, and
(c)for “Income and Corporation Taxes Act 1988” substitute “ Corporation Tax Act 2010 ”.
(3)In sub-paragraph (2) for “Section 781” substitute “ Chapter 4 of Part 19 ”.
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