Policy paper

Corporation Tax: The Postal Services Act 2011 (Taxation) (Amendment) Regulations 2016

This Tax Information and Impact Note is about extending a Corporation Tax exemption for a specific government owned company.

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Details

This measure extends the Corporation Tax exemption for the company which, following the transfer of the Royal Mail’s pension deficit to government, holds the remaining assets of the former scheme.

Legislation for this measure has been published at The Postal Services Act 2011 (Taxation) (Amendment) Regulations 2016.

Published 22 September 2016