987(1)  The Treasury may by order provide that an NHS foundation trust (see the table in section 986) is liable to corporation tax in relation to a specified activity or class of activity.

987(2)  The Treasury may make an order under subsection (1) only–

(a)in relation to an activity or class of activity that appears to the Treasury to be of a commercial nature, and

(b)if the condition in subsection (3) is met.

987(3)  The condition is that the making of an order appears to the Treasury to be expedient for the purpose of avoiding, removing or reducing differences between–

(a)the tax treatment of the body undertaking the activity, and

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