127 Definition of “local authority” for certain tax purposes.U.K.
(1)In the Taxes Act 1988 the following section shall be inserted after section 842—
“842A Local authorities.
(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—
(a)a charging authority for the purposes of the Local Government Finance Act 1988;
(b)a precepting authority for the purposes of that Act;
(c)a body having power by virtue of regulations under section 74 of that Act to issue a levy;
(d)a body having power by virtue of regulations under section 75 of that Act to issue a special levy;
(e)a combined police authority established by an amalgamation scheme under the Police Act 1964;
(f)a fire authority constituted by a combination scheme under the Fire Services Act 1947;
(g)an authority having power to make or determine a rate.
(3)The following are the descriptions of authority specified for the purposes of paragraph (b) of subsection (1) above—
(a)a regional council;
(b)an islands council;
(c)a district council;
(d)a joint board or committee within the meaning of the Local Government (Scotland) Act 1973;
(e)an authority having power to requisition any sum from an authority falling within any of paragraphs (a) to (c) 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.”
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)Schedule 18 to this Act (consequential amendments) shall have effect.
(4)This section shall be deemed to have come into force on 1st April 1990.