Local Government Finance Act 1992 (c. 14)

SCHEDULES

SCHEDULE 13 E+W+S Minor and Consequential Amendments

Income and Corporation Taxes Act 1988 (c. 1) E+W+S

57 E+W+S In section 842A of the Income and Corporation Taxes Act 1988 (local authorities), in subsection (2), for paragraphs (a) to (c) there shall be substituted the following paragraphs—

“(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;”.

Commencement Information

I1 Sch. 13 para. 57 wholly in force at 1.4.1993 see s. 119(2)(d) and S.I. 1992/2454, art. 3(1)(a).

Marginal Citations

M1 1988 c. 41.