In section 2 of the Forged Transfers Act 1891 (definitions), for paragraph (a) there shall be substituted the following paragraphs—

“(a)

a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992;

(aa)

a regional, islands or district council within the meaning of the M1Local Government (Scotland) Act 1973;

(ab)

a combined police authority or a combined fire authority, as defined in section 144 of the M2Local Government Finance Act 1988;”.