Part ICouncil Tax: England and Wales
Chapter IVPrecepts
Preliminary
39Precepting and precepted authorities
1
Each of the following is a major precepting authority for the purposes of this Part, namely—
a
a county council;
b
a metropolitan county police authority;
c
the Northumbria Police Authority;
d
a metropolitan county fire and civil defence authority;
e
the London Fire and Civil Defence Authority; and
f
the Receiver for the Metropolitan Police District.
2
Each of the following is a local precepting authority for the purposes of this Part, namely—
a
the sub-treasurer of the Inner Temple;
b
the under-treasurer of the Middle Temple;
c
a parish or community council;
d
the chairman of a parish meeting; and
e
charter trustees.
3
A precept may only be issued to an appropriate billing authority.
4
If the whole or part of a billing authority’s area falls within a precepting authority’s area, it is an appropriate billing authority in relation to the precepting authority to the extent of the area which so falls.