Income and Corporation Taxes Act 1988

[F1 842A Local authorities. U.K.

(1) Except so far as the context otherwise requires, in the Tax Acts “local authority” means—

(a) in relation to England and Wales, an authority of a description specified for the purposes of this paragraph.

(b) in relation to Scotland, an authority of a description specified for the purposes of this paragraph, and

(c) in relation to Northern Ireland, an authority of a description specified for the purposes of this paragraph.

(2) The following are the descriptions of authority specified for the purposes of paragraph (a) of subsection (1) above—

[F2 (a) a billing authority as defined in section 69 of the Local Government Finance Act 1992;

(b) a precepting authority as defined in that section;

(c) a body having power by virtue of regulations under section 74 of the M1 Local Government Finance Act 1988 to issue a levy;]

(d) a body having power by virtue of regulations under section 75 of that Act to issue a special levy;

F3 (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(f) a fire authority constituted by a combination scheme under the M2 Fire Services Act 1947;

(g) an authority having power to make or determine a rate;

[F4 (h) a residuary body established by order under section 22(1) of the M3 Local Government Act 1992.]

(3) The following are the descriptions of authority specified for the purposes of paragraph (b) of subsection (1) above—

[F5 (a) a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994];

(d) a joint board or committee within the meaning of the M4 Local Government (Scotland) Act 1973;

(e) an authority having power to requisition any sum from an authority [F6 such as is mentioned in paragraph (a) above].

(4) The following are the descriptions of authority specified for the purposes of paragraph (c) of subsection (1) above—

(a) an authority having power to make or determine a rate;

(b) an authority having power to issue a precept, requisition or other demand for the payment of money to be raised out of a rate.

(5) In this section “rate” means a rate the proceeds of which are applicable for public local purposes and which is leviable by reference to the value of land or other property.]

Textual Amendments

F1 S. 842A inserted (1.4.1990) by Finance Act 1990 (c. 29), s.127(1)(4)

F2 S. 842A(2)(a)-(c) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 117(1), Sch. 13 para. 57 (with s. 118(1)(2)(4)); S.I. 1992/2454, art. 3(1)(a)

F3 S. 842A(2)(e) repealed (1.4.1995) by Police and Magistrates' Courts Act 1994 (c. 29), s. 94(1), Sch. 9 Pt. 1; S.I. 1994/3262, art. 4, Sch.

F4 S. 842A(2)(h) inserted (retrospective to 29.11.1994) by Finance Act 1995 (c. 4), s. 144

F5 S. 842A(3)(a) substituted (1.4.1996) for s. 842A(3)(a)-(c) by Local Government etc. (Scotland) Act 1994 (c. 39), s. 184(2), Sch. 13 para. 155(a); S.I. 1996/323, art. 4(1)(c)

F6 Words in s. 842A(3)(e) substituted (1.4.1996) by Local Government etc. (Scotland) Act 1994 (c. 39), s. 184(2), Sch. 13 para. 155(b); S.I. 1996/323, art. 4(1)(c)

Marginal Citations

M1 1988 c. 41.

M2 1947 c. 41.

M3 1992 c. 19.

M4 1973 c. 65.