# The Local Government (Transitional and Consequential Provisions and Revocations) (Scotland) Order 1996, Paragraph 8: Value Added Tax Act 1994


In section 96(4) of the Value Added Tax Act 1994 (interpretation-meaning of “local authority”), for the words from “regional” to the end substitute the words “council constituted under section 2 of the Local Government etc. (Scotland) Act 1994, any two or more such councils and any joint committee or joint board within the meaning of section 235(1) of the Local Government (Scotland) Act 1973”.

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Source: https://www.legislation.gov.uk/uksi/1996/739/schedule/1/paragraph/8 (the official version)
Page: https://openlegislation.uk/local-government-transitional-and-consequential-provisions-and-revocations-scotland-order-1996/schedule-1/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.