230A National Pensions Reserve Fund Commission

This section exempts from corporation tax any profits arising to the National Pensions Reserve Fund, the National Pensions Reserve Fund Commission or a Commission investment vehicle (within the meaning of section 2 of the National Pensions Reserve Fund Act 2000 as amended by section 2 of the Investment of the National Pensions Reserve Fund and Miscellaneous Provisions Act 2009).

Relevant Date: Finance Act 2021