Section 999 Meaning of “local authority”

a billing authority as defined in F1section 1(2) of the Local Government Finance Act 1992 (c. 14),

a precepting authority as defined in F2section 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 (c. 41)),

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 (c. 21) 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 (c. 19).

a council constituted under section 2 of the Local Government etc (Scotland) Act 1994 (c. 39),

a joint board or committee within the meaning of the Local Government (Scotland) Act 1973 (c. 65), or

an authority with power to requisition any sum from a council such as is mentioned in paragraph (a).

whose proceeds are applicable for public local purposes, and

which is leviable by reference to the value of land or property.