Corporation Tax Act 2010 section 987A

Chief constables etc. (England and Wales)

Section 987A exempts certain senior police office holders in England and Wales from liability to corporation tax.

• Chief constables of police forces maintained under the Police Act 1996 are not liable to corporation tax.
• The Commissioner of Police of the Metropolis is also exempt from corporation tax.
• This exemption was introduced by Finance Act 2013 and reflects the corporate status these office holders acquired under police governance reforms.
• The exemption applies automatically — no claim or election is required.