Section 1131 — Corporation Tax Act 2010: “Local authority association”

“Local authority association” 1131 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.