IHTM11225 - Gifts for National Purposes: local authority

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

In this context ‘rate’ 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.