Corporation Tax Act 2010

This section has no associated Explanatory Notes

567(1)Amend section 999 (meaning of “local authority”) as follows.U.K.

(2)In subsection (1)—

(a)in paragraph (a) for “section 69” substitute “ section 1(2) ”, and

(b)in paragraph (b) for “that section” substitute “ section 69(1) of that Act ”.

(3)For subsection (3) substitute—

(3)In the Income Tax Acts “local authority”, in relation to Northern Ireland, means a district council constituted under section 1 of the Local Government Act (Northern Ireland) 1972 (c. 9 (N.I.)).