# Local Government etc. (Scotland) Act 1994, Paragraph 155


In section 842A(3) of the Income and Corporation Taxes Act 1988 (local authorities)—
(a) for paragraphs (a), (b) and (c) substitute—
“(a) a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994”; and
(b) in paragraph (e), for the words from “falling” to the end substitute “ such as is mentioned in paragraph (a) above ”.

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Source: https://www.legislation.gov.uk/ukpga/1994/39/schedule/13/paragraph/155 (the official version)
Page: https://openlegislation.uk/local-government-etc-scotland-act-1994/schedule-13/paragraph-155
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.