Chapter IHTM11225

Published date20 March 2016
Record NumberIHTM11225
CourtHM Revenue & Customs

Under IHTA84/S272 ‘local authority’ has the meaning given by ICTA88/S842 (inserted by FA90/S127 (4) with effect from 1 April 1990), which defines it as one of the following

  • a charging authority for the purposes of the Local Government Finance Act 1988
  • a precepting authority for the purposes of that Act
  • a body having power by virtue of regulations under S74 of that Act to issue a levy
  • a body having power by virtue of regulations under S75 of that Act to issue a special levy
  • a combined police authority established by an amalgamation scheme under the Fire Services Act 1947
  • an authority having power to make or determine a rate
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