PART XIX SUPPLEMENTAL
Interpretation
842AF1 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—
F2a
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 M1Local 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;
F4e
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
f
a fire authority constituted by a combination scheme under the M2Fire 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 M3Local 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.