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56. (1) Section 71 of the Income Tax (Trading and Other Income) Act 2005 is amended as follows.
(2) For subsection (1)(a) substitute —
“(a)a local authority (but only to the extent that the services of the employee are made available to the authority for the purposes of, or in connection with, the education functions of the authority),”.
(3) In subsection (1)(b) for “by a local education authority” substitute “, in the exercise of their education functions, by a local authority”.
(4) After subsection (3) add —
“(4) In subsection (1) “local authority” and “education functions” have the same meaning as in the Education Act 1996 (see section 579(1) of that Act).”
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