http://www.legislation.gov.uk/ukpga/1990/29/schedule/18/paragraph/5Finance Act 1990An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1990-07-26texttext/xmlenStatute Law Database2017-12-19Expert Participation2013-04-01 SCHEDULESSCHEDULE 18 Definition of “Local Authority”F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .