Related Commentary  Related HMRC Manuals

491(1)  In this Part “relevant public body” means–

(a)the Crown,

(b)a Minister of the Crown,

(c)a government department,

(d)a Northern Ireland department,

(e)a foreign sovereign power,

(f)a designated educational establishment (within the meaning given by section 106 of CTA 2009),

(g)a health service body (within the meaning given by section 986 of CTA 2010),

(h)a local authority or local authority association,

(i)any other body that acts under any enactment for public purposes and not for its own profit, or

(j)any wholly-owned subsidiary of any body falling within any of the above paragraphs of this subsection.

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