Until its replacement by the Nuclear Decommissioning Authority (see below), the UK Atomic Energy Authority (UKAEA) and, until its demise, the National Radiological Protection Board (NRPB), were both exempt from tax on substantially all their income and chargeable gains (former ICTA 1988, s. 512(1) and earlier wording of TCGA 1992, s. 271(7)). This exemption was removed from April 2005 as being no longer appropriate (in the case of the revised role of the UKAEA) and redundant (in the case of the defunct NRPB) respectively (F(No. 2)A 2005, s. 46).

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