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Definitions. 
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2.—(1) For the purposes of this Act each of the following bodies and persons shall be a local authority, that is to say:— 
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(a) the council of a county, county borough, borough, or urban district, a board of guardians, the commissioners of a town, and a port sanitary authority, and 
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(b) a person appointed by or under a statute to perform the functions or any of the functions of any such council, board, or commissioners, and 
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(c) a committee or joint committee or a board or joint board (whether incorporated or not incorporated) of or appointed by any one or more of such councils, boards, commissioners, authorities, or persons, and 
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(d) a school attendance committee, a vocational education committee, and a committee of agriculture. 
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(2) In this Act the expression “the Minister”— 
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(a) in relation to a committee of agriculture means the Minister for Agriculture, and 
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(b) in relation to a school attendance committee or a vocational education committee means the Minister for Education, and 
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(c) in relation to any other local authority means the Minister for Local Government and Public Health. 
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(3) In this Act— 
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the word “officer” means any person in the employment of a local authority other than a medical officer in such employment; 
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the word “employment” shall be construed as including engagement and retainer; 
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the word “rate” includes percentage; 
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the expression “the current local financial year” means the local financial year beginning on the 1st day of April, 1934. 
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