8(1)The following are category A investors—
(a)a QAHC;
(b)a qualifying fund (see paragraph 9);
(c)a relevant qualifying investor (see paragraph 10);
(d)an intermediate company (see paragraph 11);
(e)a public authority falling within sub-paragraph (2).
(2)Those public authorities are—
(a)any Minister of the Crown (within the meaning of the Ministers of the Crown Act 1975);
(b)any United Kingdom government department;
(c)the Scottish Ministers;
(d)any Northern Ireland department;
(e)the Welsh Ministers;
(f)any local authority or local authority association in the United Kingdom;
(g)the Education Authority of Northern Ireland;
(h)the Northern Ireland Housing Executive;
(i)any health service body (within the meaning given by section 985 of CTA 2010);
(j)any public authority who exercises public functions in connection with the coordination or provision of public transport for a region of the United Kingdom (for example, Transport for London or an executive for an integrated transport area, a combined authority area or a passenger transport area).
(3)The Treasury may by regulations provide that any other public authority specified, or falling within a description specified, in the regulations is also a category A investor.