Section 1130 “Local authority”
United Kingdom
In the Corporation Tax Acts “local authority”, in relation to England and Wales, means—
a billing authority as defined in section 1(2) of the Local Government Finance Act 1992,
a precepting authority as defined in section 69(1) of that Act,
a body with power to issue a levy (by virtue of regulations under section 74 of the Local Government Finance Act 1988),
a body with power to issue a special levy (by virtue of regulations under section 75 of that Act),
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,
a corporate joint committee established by regulations under Part 5 of the Local Government and Elections (Wales) Act 2021 (asc 1),
an authority with power to make or determine a rate, or
a residuary body established by order under section 22(1) of the Local Government Act 1992.
In the Corporation Tax Acts “local authority”, in relation to Scotland, means—
a council constituted under section 2 of the Local Government etc (Scotland) Act 1994,
a joint board or committee within the meaning of the Local Government (Scotland) Act 1973, or
an authority with power to requisition any sum from a council such as is mentioned in paragraph (a).
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.)).
In this section “rate” means a rate—
whose proceeds are applicable for public local purposes, and
which is leviable by reference to the value of land or property.