Section 83 — Corporation Tax Act 2009: Meaning of “local enterprise organisation”

Meaning of “local enterprise organisation” 83 1 For the purposes of section 82 “ local enterprise organisation ” means—

a a local enterprise agency, b a training and enterprise council, c a Scottish local enterprise company, or d a business link organisation. 2 “ Local enterprise agency ” means a body for the time being approved as a local enterprise agency for the purposes of section 82 by the relevant national authority, that is to say by—

a the Secretary of State (in relation to England or Northern Ireland),

b the Scottish Ministers (in relation to Scotland), or c the Welsh Ministers (in relation to Wales). For further provision about approvals by the relevant national authority, see sections 84 and 85. 3 “ Training and enterprise council ” means a body with which the Secretary of State has an agreement under which the body is to carry out the functions of a training and enterprise council. 4 “ Scottish local enterprise company ” means a company with which—

a Scottish Enterprise, or b Highlands and Islands Enterprise, has an agreement under which the company is to carry out the functions of a local enterprise company. 5 “ Business link organisation ” means a person authorised by or on behalf of the Secretary of State to use a trade mark designated by the Secretary of State for the purposes of this subsection.