Income and Corporation Taxes Act 1988

[F1 842A Local authorities. U.K.

(1) Except so far as the context otherwise requires, in the [F2 Corporation Tax Acts]“local authority” means—

(a) in relation to England and Wales, an authority of a description specified for the purposes of this paragraph [F3 F4 . . . ].

(b) in relation to Scotland, an authority of a description specified for the purposes of this paragraph [F5 F4 . . . ], and

(c) in relation to Northern Ireland, an authority of a description specified for the purposes of this paragraph [F6 F4 . . . ].

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

[F7 (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;

F8 (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F9 (f) a fire and rescue authority in Wales constituted by a scheme under section 2 of the Fire and Rescue Services Act 2004 or a scheme to which section 4 of that Act applies;]

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

[F10 (h) a residuary body established by order under section 22(1) of the M2 Local Government Act 1992.]

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

[F11 (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 M3 Local Government (Scotland) Act 1973;

(e) an authority having power to requisition any sum from an authority [F12 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 Words in s. 842A(1) substituted (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 230 (with Sch. 2)

F3 Words in s. 842A(1)(a) inserted (1.4.1998) by Police Act 1997 (c. 50), s. 135(1), Sch. 9 para. 53(a); S.I. 1998/354, art. 2(1)(2)(bb)

F4 Words in s. 842A(1)(a)(b)(c) repealed (1.4.2002) by Criminal Justice and Police Act 2001 (c. 16), s. 138(2), Sch. 6 para. 71, Sch. 7 Pt. 5(1); S.I. 2002/344, art. 3(k)(m)

F5 Words in s. 842A(1)(b) inserted (1.4.1998) by Police Act 1997 (c. 50), s. 135(1), Sch. 9 para. 53(b); S.I. 1998/354, art. 2(1)(2)(bb)

F6 Words in s. 842A(1)(c) inserted (1.4.1998) by Police Act 1997 (c. 50), s. 135(1), Sch. 9 para. 53(c); S.I. 1998/354, art. 2(1)(2)(bb)

F7 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)

F8 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.

F9 S. 842A(2)(f) substituted (E.W.) (1.10.2004 for E. and 10.11.2004 for W.) by Fire and Rescue Services Act 2004 (c. 21), s. 61, Sch. 1 para. 64; S.I. 2004/2304, art. 2 (with art. 3); S.I. 2004/2917, art. 2

F10 S. 842A(2)(h) inserted (retrospective to 29.11.1994) by Finance Act 1995 (c. 4), s. 144

F11 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)

F12 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 1992 c. 19.

M3 1973 c. 65.