(1)    The following are local authorities for the purposes of this Part—

(a)    a county council;

(b)    a county borough council;

(c)    a district council;

(d)    the Greater London Authority;

(e)    a functional body, within the meaning of the Greater London Authority Act 1999 (c 29);

(f)    a London borough council;

(g)    the Common Council of the City of London, in its capacity as a local authority, police authority or port health authority;

(h)    the Council of the Isles of Scilly;

(i)    the Greater London Magistrates' Courts Authority;

(j)    an authority established under section 10 of the Local Government Act 1985 (c 51) (waste disposal authorities);

(k)    a joint authority established by Part 4 of that Act (fire services, civil defence and transport);

(l)    a joint planning board constituted for an area in Wales outside a National Park by an order under section 2(1B) of the Town and Country Planning Act 1990 (c 8);

(m)    a fire authority constituted by a combination scheme;

(n)    a police authority established under section 3 of the Police Act 1996 (c 16);

(o)    any other body specified for the purposes of this subsection by regulations under subsection (2).

(2)    The Secretary of State may by regulations specify for the purposes of subsection (1) any body which is (or any class of bodies each of which is)—

(a)    a levying body, within the meaning of section 74 of the Local Government Finance Act 1988 (c 41),

(b)    a body to which section 75 of that Act applies (bodies with power to issue special levies),

(c)    a body to which section 118 of that Act applies (other bodies with levying powers),

(d)    a local precepting authority as defined in section 69 of the Local Government Finance Act 1992 (c 14).

(3)    Regulations under subsection (2) may provide for this Part to have effect, in relation to a body specified under that subsection, subject to exceptions or modifications.