Commentary

D1.203 Health service bodies

Corporate tax
Corporate tax | Commentary

D1.203 Health service bodies

Corporate tax | Commentary

D1.203 Health service bodies

The income and gains of health service bodies are expressly exempted from corporation tax1.

The bodies that fall within the definition of a health service body are listed in the legislation2.

The Treasury may, by order, disapply the exemption from corporation tax for a specified activity or class of activity of an NHS foundation trust3. This will ensure that any commercial activities carried out by such a trust will be chargeable to corporation tax.

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