PART XIX SUPPLEMENTAL
Interpretation
F1842A Local authorities.
(1)
Except so far as the context otherwise requires, in the F2Corporation Tax Acts“local authority” means—
(a)
(b)
(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 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;
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 M2Local 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 M3Local Government (Scotland) Act 1973;
(e)
an authority having power to requisition any sum from an authority F12such 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.