Section 1130 — Corporation Tax Act 2010: “Local authority”

“Local authority” 1130 1 In the Corporation Tax Acts “ local authority ”, in relation to England and Wales, means—

a a billing authority as defined in section 1(2) of the Local Government Finance Act 1992, b a precepting authority as defined in section 69(1) of that Act, c a body with power to issue a levy (by virtue of regulations under section 74 of the Local Government Finance Act 1988),

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 or a scheme to which section 4 of that Act applies, ea a corporate joint committee established by regulations under Part 5 of the Local Government and Elections (Wales) Act 2021 (asc 1),

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.

2 In the Corporation Tax Acts “ local authority ”, in relation to Scotland, means—

a a council constituted under section 2 of the Local Government etc (Scotland) Act 1994, b a joint board or committee within the meaning of the Local Government (Scotland) Act 1973, or c an authority with power to requisition any sum from a council such as is mentioned in paragraph (a).

3 In the Corporation Tax Acts “ local authority ”, in relation to Northern Ireland, means a district council constituted under section 1 of the Local Government Act (Northern Ireland) 1972 (c. 9 (N.I.)).

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.