Corporation Tax Act 2009 section 83

Meaning of "local enterprise organisation"

Section 83 defines the four types of body that qualify as a "local enterprise organisation" for the purpose of the tax deduction available under section 82 for contributions to such organisations.

• A local enterprise organisation can be a local enterprise agency, a training and enterprise council, a Scottish local enterprise company, or a business link organisation
• Local enterprise agencies must be specifically approved for tax purposes by the relevant national authority — the Secretary of State for England or Northern Ireland, the Scottish Ministers for Scotland, or the Welsh Ministers for Wales
• Training and enterprise councils and Scottish local enterprise companies are bodies that have formal agreements with government or enterprise bodies to carry out designated functions, while business link organisations are authorised by the Secretary of State to use a designated trade mark
• Unlike local enterprise agencies, the other three types of organisation do not require a separate tax approval because they are already established through their own formal procedures