Commentary

D1.204 Chief Constables and the Commissioner of Police of the Metropolis

Corporate tax
Corporate tax | Commentary

D1.204 Chief Constables and the Commissioner of Police of the Metropolis

Corporate tax | Commentary

D1.204 Chief Constables and the Commissioner of Police of the Metropolis

Chief Constables and the Commissioner of Police of the Metropolis created by the Police Reform and Social Responsibility Act 2011 are exempt from corporation tax. This exemption applies from 16 January 2012 (for the Commissioner of Police of the Metropolis) and 22 November 2012 (for Chief Constables)1.

The predecessor bodies, the Police Authorities, were exempt from corporation tax by virtue of CTA 2010, s 984 as they fell within the definition of local authorities (D1.201A)2. This measure introduces legislation to specifically exempt the

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial