Point in time view as at 01/04/2010.
Corporation Tax Act 2010, Section 1131 is up to date with all changes known to be in force on or before 27 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)In the Corporation Tax Acts “local authority association” means any incorporated or unincorporated association which meets conditions A and B.
(2)Condition A is that all of its members are local authorities, groups of local authorities or local authority associations.
(3)Condition B is that its purpose, or primary purpose, is to protect and further the general interests of local authorities or any description of local authorities.
(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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