Introduction Overview Chapter 1: Definitions Section 1130: “Local authority”
3239.This section defines a “local authority” in relation to the constituent parts of the United Kingdom. It is based on section 842A of ICTA. The corresponding provision for income tax is in section 999 of ITA.
3240.The definition, in its application to Northern Ireland, is restricted to bodies of a local rather than central government character. See Change 60 in Annex 1. An amendment in Schedule 1 makes the equivalent restriction in section 999 of ITA.