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.