{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-999",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-999.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/999",
  "kind": "section",
  "number": "999",
  "heading": "Meaning of “local authority”",
  "text": "(1) In the Income Tax Acts “local authority”, in relation to England and Wales, means—\n(a) a billing authority as defined in section 1(2) of the Local Government Finance Act 1992 (c. 14),\n(b) a precepting authority as defined in section 69(1) of that Act,\n(c) a body with power to issue a levy (by virtue of regulations under section 74 of the Local Government Finance Act 1988 (c. 41)),\n(d) a body with power to issue a special levy (by virtue of regulations under section 75 of that Act),\n(e) 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,\n(ea) a corporate joint committee established by regulations under Part 5 of the Local Government and Elections (Wales) Act 2021 (asc 1),\n(f) an authority with power to make or determine a rate, or\n(g) a residuary body established by order under section 22(1) of the Local Government Act 1992 (c. 19).\n(2) In the Income Tax Acts “local authority”, in relation to Scotland, means—\n(a) a council constituted under section 2 of the Local Government etc (Scotland) Act 1994 (c. 39),\n(b) a joint board or committee within the meaning of the Local Government (Scotland) Act 1973 (c. 65), or\n(c) an authority with power to requisition any sum from a council such as is mentioned in paragraph (a).\n(3) In the Income 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.)).\n(4) In this section “rate” means a rate—\n(a) whose proceeds are applicable for public local purposes, and\n(b) which is leviable by reference to the value of land or property.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 999(1)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 567(2)(a) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 999(1)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 567(2)(b) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 999(1)(ea) inserted (1.4.2023) by The Local Government and Elections (Wales) Act 2021 (Corporate Joint Committees) (Consequential Amendments) Order 2023 (S.I. 2023/402), arts. 1(3), 4"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 999(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 567(3) (with Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/999",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}