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 charging authority for the purposes of the Local Government Finance Act 1988;

b

a precepting authority for the purposes of that Act;

c

a body having power by virtue of regulations under section 74 of that Act to issue a levy;

d

a body having power by virtue of regulations under section 75 of that Act to issue a special levy;

e

a combined police authority established by an amalgamation scheme under the Police Act 1964;

f

a fire authority constituted by a combination scheme under the Fire 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 Local 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.