PART 1Income tax, corporation tax and capital gains tax
Miscellaneous corporation tax measures
39Northern Ireland Housing Executive
(1)
In CTA 2010, after section 987B insert—
“Northern Ireland Housing Executive
987CNorthern Ireland Housing Executive
The Northern Ireland Housing Executive is not liable to corporation tax.”
(2)
The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2020.