57E+W+SIn 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;”.
Commencement Information
I1Sch. 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