Part 16Income Tax Acts definitions etc
Chapter 1Definitions
999Meaning of “local authority”
1
In the Income Tax Acts “local authority”, in relation to England and Wales, means—
a
a billing authority as defined in F1section 1(2) of the Local Government Finance Act 1992 (c. 14),
b
a precepting authority as defined in F2section 69(1) of that Act,
c
a body with power to issue a levy (by virtue of regulations under section 74 of the Local Government Finance Act 1988 (c. 41)),
d
a body with power to issue a special levy (by virtue of regulations under section 75 of that Act),
e
a fire and rescue authority in Wales constituted by a scheme under section 2 of the Fire and Rescue Services Act 2004 (c. 21) or a scheme to which section 4 of that Act applies,
f
an authority with power to make or determine a rate, or
g
a residuary body established by order under section 22(1) of the Local Government Act 1992 (c. 19).
2
In the Income Tax Acts “local authority”, in relation to Scotland, means—
a
a council constituted under section 2 of the Local Government etc (Scotland) Act 1994 (c. 39),
b
a joint board or committee within the meaning of the Local Government (Scotland) Act 1973 (c. 65), or
c
an authority with power to requisition any sum from a council such as is mentioned in paragraph (a).
F33
In the Income Tax Acts “local authority”, in relation to Northern Ireland, means a district council constituted under section 1 of the Local Government Act (Northern Ireland) 1972 (c. 9 (N.I.)).
4
In this section “rate” means a rate—
a
whose proceeds are applicable for public local purposes, and
b
which is leviable by reference to the value of land or property.