# Corporation Tax Act 2010, 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.)).”

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/567 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-567
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.