PART XIX SUPPLEMENTAL

Interpretation

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 billing authority as defined in section 69 of the Local Government Finance Act 1992;
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)
(b) a precepting authority as defined in that section;
(c) a body having power by virtue of regulations under section 74 of the Local Government Finance Act 1988 to issue a levy;
1988 c. 41.
(d) a body having power by virtue of regulations under section 75 of that Act to issue a special levy;
(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 842A(2)(e) repealed (1.4.1995) by Police and Magistrates' Courts Act 1994 (c. 29), s. 94(1), Sch. 9 Pt. 1; S.I. 1994/3262, art. 4, Sch.
(f) a fire authority constituted by a combination scheme under the Fire Services Act 1947;
1947 c. 41.
(g) an authority having power to make or determine a rate;
(h) a residuary body established by order under section 22(1) of the Local Government Act 1992.
S. 842A(2)(h) inserted (retrospective to 29.11.1994) by Finance Act 1995 (c. 4), s. 144
1992 c. 19.
(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;
1973 c. 65.
(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.
S. 842A inserted (1.4.1990) by Finance Act 1990 (c. 29), s.127(1)(4)