Commentary

D1.205 Education Authority of Northern Ireland

Corporate tax
Corporate tax | Commentary

D1.205 Education Authority of Northern Ireland

Corporate tax | Commentary

D1.205 Education Authority of Northern Ireland

The Education Authority of Northern Ireland created by the Education Act (Northern Ireland) 2014 is exempt from corporation tax. This exemption applies from 1 April 20151, when the Education Authority was established as a body corporate.

The five predecessor bodies, the Library and Education Boards, 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 Education Authority of Northern Ireland from corporation tax as it no longer falls

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