Corporation Tax Act 2010

This section has no associated Explanatory Notes

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.