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 M1Local Government Finance Act 1988 to issue a levy;”.