This section sets out the exceptions to section 112(1).

Exception 1 is a local housing authority.

Exception 2 is a county council.

Exception 3 is a person controlled by an authority within Exception 1 or 2.

The Secretary of State may make regulations defining when a person is controlled by an authority for the purpose of Exception 3.

The definition may be expressed by reference to a definition for the time being given in a document identified by regulations under section 21(2)(b) of the Local Government Act 2003 (c. 26) (accounting practices for local authorities).