# The Local Government and Elections (Wales) Act 2021 (Corporate Joint Committees) (Consequential Amendments) Order 2023, Article 4: Amendment of Income Tax Act 2007


In section 999(1) of the Income Tax Act 2007 (meaning of “local authority”), after paragraph (e) insert—
“(ea) a corporate joint committee established by regulations under Part 5 of the Local Government and Elections (Wales) Act 2021 (asc 1),”.

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Source: https://www.legislation.gov.uk/ukdsi/2023/9780348245028/article/4 (the official version)
Page: https://openlegislation.uk/draft-local-government-and-elections-wales-act-2021-corporate-joint-committees-consequential-amendments-order-2023/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.