(1)In the Income Tax Acts “local authority association” means any incorporated or unincorporated association which meets conditions A and B.
(2)Condition A is that all of its members are local authorities, groups of local authorities or local authority associations.
(3)Condition B is that its purpose, or primary purpose, is to protect and further the general interests of local authorities or any description of local authorities.
[F1(4)For the purposes of condition A, if a member (“M”) of a local authority association is a representative of, or is appointed by, a local authority, group of local authorities or a local authority association, the authority, group or association concerned (rather than M) is to be treated as a constituent member of the local authority association.]
Textual Amendments
F1S. 1000(4) substituted for s. 1000(4)(5) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 568 (with Sch. 2)