The Landfill Tax (Contaminated Land) Order 1996

6.  After subsection (2) of section 70 there shall be inserted the following —

“(2A) A local authority is —

(a) the council of a county, county borough, district, London borough, parish or group of parishes (or, in Wales, community or group of communities);

(b) the Common Council of the City of London;

(c) as respects the Temples, the Sub-Treasurer of the Inner Temple and the Under-Treasurer of the Middle Temple respectively;

(d) the council of the Isles of Scilly;

(e) any joint committee or joint board established by two or more of the foregoing;

(f) in relation to Scotland, a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994(1), any two or more such councils and any joint committee or joint board within the meaning of section 235(1) of the Local Government (Scotland) Act 1973.(2)”.

(1)

1994 c. 39.

(2)

1973 c. 65.