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local authority

      1. 50(a) in England and Wales, a local authority within the meaning of the Local Government Act 1972, the Greater London Authority, the Common Council of the City of London or the Council of the Isles of Scilly;
      1. (b) in Scotland, a local authority within the meaning of the Local Government (Scotland) Act 1973;
      1. (c) in Northern Ireland, a district council within the meaning of the Local Government Act (Northern Ireland) 1972.