2. A body (other than a body listed in Part 1 of this Schedule) which is—E+W
(a)a precepting authority within the meaning of section 69 of the Local Government Finance Act 1992 M1 (interpretation),
(b)a levying body within the meaning of section 74 of the Local Government Finance Act 1988 M2 (levies), or
(c)a body to which section 75 of that Act (special levies) applies.