Finance Act 1995 (c. 4)

Part III Income Tax, Corporation Tax and Capital Gains Tax

Miscellaneous

144 Local government residuary body

(1) In section 842A of the Taxes Act 1988 (meaning of “local authority” in the Tax Acts) in subsection (2) (England and Wales) after paragraph (g) insert—

“(h) a residuary body established by order under section 22(1) of the [1992 c. 19.] Local Government Act 1992;”.

(2) This section shall be deemed to have come into force on 29th November 1994.