Corporation Tax Act 2010 section 985

Health service bodies

Section 985 exempts health service bodies from liability to corporation tax, subject to certain exceptions for NHS foundation trusts.

• Health service bodies are fully exempt from corporation tax.
• The definition of "health service body" is set out separately in section 986 of the Act.
• The exemption may be overridden in the case of NHS foundation trusts, where an order under section 987 can remove or restrict the exemption.
• This is one of three related sections (985–987) dealing with health service body exemptions from corporation tax.