Income Tax (Trading and Other Income) Act 2005 section 83

Meaning of "local enterprise organisation"

Section 83 defines what counts as a "local enterprise organisation" for the purposes of claiming a tax deduction under section 82 for contributions made to such bodies.

• 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 formally 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 National Assembly for Wales for Wales.
• Training and enterprise councils and Scottish local enterprise companies are bodies that have agreements with the Secretary of State, Scottish Enterprise, or Highlands and Islands Enterprise respectively to carry out specific enterprise functions.
• A business link organisation is a person authorised by or on behalf of the Secretary of State to use a trade mark designated for this purpose.