{
  "url": "https://openlegislation.uk/draft-local-government-and-elections-wales-act-2021-corporate-joint-committees-consequential-amendments-order-2023/article-4",
  "json_url": "https://openlegislation.uk/draft-local-government-and-elections-wales-act-2021-corporate-joint-committees-consequential-amendments-order-2023/article-4.json",
  "legislation": "ukdsi/2023/9780348245028",
  "legislation_title": "The Local Government and Elections (Wales) Act 2021 (Corporate Joint Committees) (Consequential Amendments) Order 2023",
  "legislation_url": "https://openlegislation.uk/draft-local-government-and-elections-wales-act-2021-corporate-joint-committees-consequential-amendments-order-2023",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Amendment of Income Tax Act 2007",
  "text": "In section 999(1) of the Income Tax Act 2007 (meaning of “local authority”), after paragraph (e) insert—\n“(ea) a corporate joint committee established by regulations under Part 5 of the Local Government and Elections (Wales) Act 2021 (asc 1),”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "There are amendments to section 999 which are not relevant to this Order."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2007 c. 3."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2023/9780348245028/article/4",
    "retrieved_at": "2026-10-30T14:43:45.971774+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}