Local Government Act 2003

124 General interpretation

In this Act—

• “appropriate person” means—

  (a)

  in relation to England, the Secretary of State, and

  (b)

  in relation to Wales, the National Assembly for Wales;

• “best value authority” means an authority or body which is a best value authority for the purposes of Part 1 of the Local Government Act 1999 (c. 27);

• “financial year” means a period of 12 months beginning with 1st April;

• “valuation tribunal” means a tribunal established under Schedule 11 to the Local Government Finance Act 1988 (c. 41).