# Local Government Finance Act 1992, Paragraph 34


(1) In subsection (1)(b) of section 168 of that Act (local financial returns)—
(a) for the words “charging authority" there shall be substituted the words “ billing authority ”; and
(b) in sub-paragraph (i), for the words from “personal community charge" to “collective community charge" there shall be substituted the words “ council tax ”.
(2) In subsection (5) of that section, for paragraph (a) there shall be substituted the following paragraphs—
“(a) a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992;
(aa) a combined police authority or a combined fire authority, as defined in section 144 of the Local Government Finance Act 1988;”.

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Source: https://www.legislation.gov.uk/ukpga/1992/14/schedule/13/paragraph/34 (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1992/schedule-13/paragraph-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.