PART 1Income Tax, Corporation Tax and Capital Gains Tax
CHAPTER 3Corporation tax: general
Exemption from charge
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.