218 Certain income of Housing Finance Agency plc

This section exempts from corporation tax the income of the Housing Finance Agency plc arising from its business of making loans and advances under section 5 of the Housing Finance Agency, Act, 1981, which would otherwise be chargeable under Case I of Schedule D. Investment income of the Housing Finance Agency plc is also exempt to the extent that it would otherwise be chargeable under Case III of Schedule D.

Relevant Date: Finance Act 2021