# Local Government etc. (Scotland) Act 1994, Paragraph 2

Extent: S

An authority shall not—
(a) be regarded as a servant or agent of the Crown;
(b) have any status, immunity or privilege of the Crown;
(c) be exempt from any tax, duty, rate, levy or other charge whatsoever, whether general or local,
and the property of an authority shall not be regarded as property of, or held on behalf of, the Crown.

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Source: https://www.legislation.gov.uk/ukpga/1994/39/schedule/7/paragraph/2 (the official version)
Page: https://openlegislation.uk/local-government-etc-scotland-act-1994/schedule-7/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.