Finance Act 2021

Meaning of “authorisation”, “authorised activity” and “licensing authority” etc

1 (1) In this Schedule—

(a) “authorisation” means an authorisation mentioned in the first column of the table in sub-paragraph (2);

(b) “authorised activity” means the activity authorised by an authorisation (described, for ease of reference, in the second column of the table);

(c) “licensing authority” means the person who grants an authorisation (described, for ease of reference, in the third column of the table);

(d) references to the “category” of an authorisation or authorised activity are to the category assigned to it in the fourth column of the table.

(2) Here is the table—

Authorisation	Authorised activity	Licensing authority	Category
A licence under section 46 of TPCA 1847	Driving a hackney carriage	The Commissioners (within the meaning of TPCA 1847)	1
A licence under section 8 of MPCA 1869	Driving a hackney carriage (London)	Transport for London	1
A licence under section 9 of PCCA 1975	Driving a private hire vehicle (Plymouth)	Plymouth City Council	1
A licence under section 51 of LG(MP)A 1976	Driving a private hire vehicle	A district council (within the meaning of Part 2 of LG(MP)A 1976)	1
A licence under section 13 of PHV(L)A 1998	Driving a private hire vehicle (London)	The licensing authority (within the meaning of PHV(L)A 1998)	1
A licence under section 13 of PCCA 1975	Operating a private hire vehicle (Plymouth)	Plymouth City Council	2
A licence under section 55 of LG(MP)A 1976	Operating a private hire vehicle	A district council (within the meaning of Part 2 of LG(MP)A 1976)	2
A licence under section 3 of PHV(L)A 1998	Operating a private hire vehicle (London)	The licensing authority (within the meaning of PHV(L)A 1998)	2
A site licence under SMDA 2013 (see section 2 of that Act)	Carrying on business as a scrap metal dealer at a site	A local authority (within the meaning of SMDA 2013)	3
A collector’s licence under SMDA 2013 (see section 2 of that Act)	Carrying on business as a scrap metal dealer as a mobile collector	A local authority (within the meaning of SMDA 2013)	4

(3) In the table—

• “LG(MP)A 1976” means the Local Government (Miscellaneous Provisions) Act 1976;

• “MPCA 1869” means the Metropolitan Public Carriage Act 1869;

• “PCCA 1975” means the Plymouth City Council Act 1975;

• “PHV(L)A 1998” means the Private Hire Vehicles (London) Act 1998;

• “SMDA 2013” means the Scrap Metal Dealers Act 2013;

• “TPCA 1847” means the Town Police Clauses Act 1847.