Paragraph 567

(1)

Amend section 999 (meaning of “local authority”) as follows.

(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.)).”