2The bodies to which in Scotland this Act applies are—
(a)local authorities within the meaning of the Local Government (Scotland) Act, 1947, and joint boards or joint committees (other than joint police committees constituted under the Police (Scotland) Act, 1956) constituted to discharge functions of any two or more such local authorities;
(b)local water authorities within the meaning of the Water (Scotland) Act, 1946;
(c)education committees constituted as provided in section one hundred and eight of the Local Government (Scotland) Act, 1947;
(d)regional hospital boards constituted under section eleven of the National Health Service (Scotland) Act, 1947;
(e)executive councils constituted under section thirty-two of the said Act of 1947, but only so far as regards the exercise of their executive functions;
(f)bodies not mentioned in the foregoing sub-paragraphs but having, within the meaning of the Public Works Loans Act. 1875, power to levy a rate.