Corporation Tax Act 2010 section 1131

Local authority association

Section 1131 defines the term "local authority association" for the purposes of the Corporation Tax Acts, setting out the membership and purpose conditions that must be met.

• A local authority association can be either an incorporated or unincorporated body, provided it satisfies two conditions relating to membership and purpose.
• All members of the association must themselves be local authorities, groups of local authorities, or other local authority associations.
• The association's purpose, or at least its primary purpose, must be to protect and further the general interests of local authorities or any category of local authorities.
• Where an individual serves as a representative of, or is appointed by, a local authority, group or local authority association, it is that authority, group or association — not the individual — that counts as the member for the purposes of the membership condition.