# Corporation Tax Act 2010, Paragraph 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.”

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/568 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-568
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.