Part 24 Corporation Tax Acts definitions etc

Chapter 1 Definitions

1131 “Local authority association”
(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.