Section 999 Meaning 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 section 69 of the Local Government Finance Act 1992 (c. 14),

(b) a precepting authority as defined in that section,

(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,

(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).

(3) In the Income Tax Acts “local authority”, in relation to Northern Ireland, means—

(a) an authority with power to make or determine a rate, or

(b) an authority with power to issue a precept, requisition or other demand for the payment of money to be raised out of a rate.

(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.