Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Income Tax Act 2007
568
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.”