2.—(1) In these Regulations—
“the Act” means the Local Government Finance Act 1992;
“the 1999 Act” means the Greater London Authority Act 1999(1);
“the Administration Regulations” means the Council Tax (Administration and Enforcement) Regulations 1992(2);
“authorised person”, in relation to a billing authority, means a person authorised in accordance with the Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996(3) to exercise functions on the authority’s behalf in relation to the administration of council tax;
“constituent body” has the same meaning as in section 85(3) of the 1999 Act (calculation of component and consolidated budgets)(4);
“GLA” means the Greater London Authority;
“Integrated Transport Authority” means—
an authority which is known as an Integrated Transport Authority by virtue of section 77(2) of the Local Transport Act 2008(5) (change of name of passenger transport areas and PTAs), or
an authority established under Part 5 of that Act (Integrated Transport Authorities etc.);
“levying body” means—
an Integrated Transport Authority,
the Broads Authority, and
the Environment Agency;
“notice” means a council tax demand notice within the meaning of Part 5 of the Administration Regulations (billing);
“preceding year”, in relation to a notice, means the year before the relevant year;
“relevant local precepting authority” means a relevant precepting authority which is a local precepting authority;
“relevant precepting authority”, in relation to a billing authority and a year, means a precepting authority which issues a precept to the billing authority for the year, but does not include—
the chairman of a parish meeting,
charter trustees,
the sub-treasurer of the Inner Temple or the under-treasurer of the Middle Temple unless the amount of the precept is more than £100,000,
a parish council unless the amount of the precept is equal to or more than £140,000; and
“relevant year”, in relation to a notice, means the year to which the demand for payment made by the notice relates.
(2) In these Regulations—
(a)any reference to a precept includes a reference to a substitute precept,
(b)any reference to a levy includes a reference to a substitute levy, and
(c)any reference to a year is a reference to a financial year.
S.I. 1992/613, to which there are amendments not relevant to these Regulations.
Section 85(3) was amended by section 12(2) of the Greater London Authority Act 2007 (c.24). Section 12(3) of that Act inserted a new section 85(3A) which defines certain terms for the purposes of section 85(3).