Part 16Income Tax Acts definitions etc
Chapter 1Definitions
999Meaning of “local authority”
(1)
In the Income Tax Acts “local authority”, in relation to England and Wales, means—
(a)
a billing authority as defined in F1section 1(2) of the Local Government Finance Act 1992 (c. 14),
(b)
a precepting authority as defined in F2section 69(1) of that Act,
(c)
a body with power to issue a levy (by virtue of regulations under section 74 of the Local Government Finance Act 1988 (c. 41)),
(d)
a body with power to issue a special levy (by virtue of regulations under section 75 of that Act),
(e)
a fire and rescue authority in Wales constituted by a scheme under section 2 of the Fire and Rescue Services Act 2004 (c. 21) or a scheme to which section 4 of that Act applies,
F3(ea)
a corporate joint committee established by regulations under Part 5 of the Local Government and Elections (Wales) Act 2021 (asc 1),
(f)
an authority with power to make or determine a rate, or
(g)
a residuary body established by order under section 22(1) of the Local Government Act 1992 (c. 19).
(2)
In the Income Tax Acts “local authority”, in relation to Scotland, means—
(a)
a council constituted under section 2 of the Local Government etc (Scotland) Act 1994 (c. 39),
(b)
a joint board or committee within the meaning of the Local Government (Scotland) Act 1973 (c. 65), or
(c)
an authority with power to requisition any sum from a council such as is mentioned in paragraph (a).
F4(3)
In the Income Tax Acts “local authority”, in relation to Northern Ireland, means a district council constituted under section 1 of the Local Government Act (Northern Ireland) 1972 (c. 9 (N.I.)).
(4)
In this section “rate” means a rate—
(a)
whose proceeds are applicable for public local purposes, and
(b)
which is leviable by reference to the value of land or property.