Introduction Overview Overview Section 985: Health service bodies
2921.This section exempts health service bodies from corporation tax. It is based on section 519A(1) of ICTA.
2922.It is the first of three sections that deal with the exemption from corporation tax of health service bodies. The exemption is straightforward except in the case of NHS foundation trusts where under certain circumstances the exemption does not apply. The sections are based on section 519A of ICTA.