PART 1Income Tax, Corporation Tax and Capital Gains Tax
CHAPTER 3Corporation tax: general
Exemption from charge
37Health service bodies: exemption
In section 986 of CTA 2010 (exemption from corporation tax: meaning of “health service body”), insert the following entries at the appropriate places in the table—
a clinical commissioning group
section 1I of the National Health Service Act 2006
Health and Social Care Information Centre
section 252 of the Health and Social Care Act 2012
National Health Service Commissioning Board
section 1H of the National Health Service Act 2006
National Institute for Health and Care Excellence
section 232 of the Health and Social Care Act 2012
38Chief constables etc (England and Wales): exemption
1
In Chapter 8 of Part 22 of CTA 2010 (exemptions), after section 987 insert—
Police
987AChief constables etc (England and Wales)
The following are not liable to corporation tax—
a
a chief constable of a police force maintained under section 2 of the Police Act 1996;
b
the Commissioner of Police of the Metropolis.
2
The amendment made by this section is treated as having come into force on 16 January 2012, but, in relation to any time before 22 November 2012, section 987A of CTA 2010 has effect as if paragraph (a) were omitted.