Introduction Overview Overview
2911.This Chapter provides exemption from corporation tax for certain bodies.
2912.This Chapter rewrites some, but not all, of the provisions in Chapter 6 of Part 12 of ICTA. The sections dealing with exemptions for charities, and for bodies that are treated as charities, which form part of Chapter 6 have been included with the rules for charitable companies etc in Part 11 of this Act.
2913.A number of sections of Part 12 of ICTA are obsolete and this Act repeals these redundant sections.