Finance Act 2010

Amendment of Schedule 15 (list of bodies for purposes of section 610) to Principal Act.

63.— (1) Part 1 of Schedule 15 to the Principal Act is amended by substituting the following for paragraph 4:

“4. A local authority or a joint body within the meaning of section 2(1) of the Local Government Act 2001 .”.

(2) This section applies to disposals made on or after 4 February 2010.