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.”