Section 84: Approval of local enterprise agencies
335.This section and section 85 set out the detailed rules that apply for the approval of local enterprise agencies and the withdrawal of such approval. They are based on section 79 of ICTA. The corresponding rule for income tax is in section 84 of ITTOIA.
336.The section sets out the basic procedure for approving a local enterprise agency. The references to “relevant national authority” are explained in section 83(2).