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Corporation Tax Act 2010
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Corporation Tax Act 2010, Paragraph 568 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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568U.K.In section 1000 (meaning of “local authority association”) for subsections (4) and (5) substitute—
“(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.”
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