# Finance Act 1931, Paragraph 2


In paragraph 1(h)—
(a) in relation to land in England or Wales—
“relevant authority” means a local planning authority within the meaning of the Town and Country Planning Act 1990, and
“relevant register” means a register kept by the authority under section 69(1) of that Act;
(b) in relation to land in Scotland—
“relevant authority” means a local authority within the meaning of the Town and Country Planning (Scotland) Act 1997, and
“relevant register” means a register kept by the authority under section 36(1) of that Act.

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Source: https://www.legislation.gov.uk/ukpga/Geo5/21-22/28/schedule/2/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-1931/schedule-2/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.