Part 24Corporation Tax Acts definitions etc
Chapter 1Definitions
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.