IHTM11225 - Gifts for National Purposes: local authority

Under IHTA84/S272 바카라 사이트榣ocal authority바카라 사이트� 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 바카라 사이트 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

In this context 바카라 사이트榬ate바카라 사이트� means a rate the proceeds of which are applicable for public local purposes and which can be levied by reference to the value of land or other property.