CFM97430 | Interest restriction: public infrastructure: relevant public body

TIOPA10/S491

A relevant public body for the purposes of the Corporate Interest Restriction means:

• the Crown;

• a Minister of the Crown;

• a government department;

• a Northern Ireland department;

• a foreign sovereign power;

• a designated educational establishment (within the meaning given by CTA09/S106);

• a health service body (within the meaning given by CTA10/S986);

• a local authority of local authority association;

• any other body that acts under any enactment for public purposes and not for its own profit; or

• any wholly owned subsidiary of any body falling within any of the above.

Enactment for these purposes includes:

• an enactment contained in subordinate legislation within the meaning of the Interpretation Act 1978,

• an enactment contained in, or in an instrument made under, an Act of the Scottish Parliament,

• an enactment contained in, or in an instrument made under, a Measure or Act of the National Assembly for Wales, and

• an enactment contained in, or in an instrument made under, Northern Ireland legislation.