Corporation Tax Act 2010 section 1130

"Local authority"

Section 1130 defines the meaning of "local authority" for the purposes of the Corporation Tax Acts across the different parts of the United Kingdom.

• In England and Wales, "local authority" covers billing authorities, precepting authorities, bodies with levy or special levy powers, Welsh fire and rescue authorities, rate-making authorities, and residuary bodies.
• In Scotland, "local authority" means a council constituted under the Local Government etc. (Scotland) Act 1994, a joint board or committee under the Local Government (Scotland) Act 1973, or an authority that can requisition sums from such a council.
• In Northern Ireland, "local authority" is restricted to district councils of a local government character, constituted under the Local Government Act (Northern Ireland) 1972.
• A "rate" for these purposes means one whose proceeds serve public local purposes and which is levied by reference to the value of land or property.