reg 5 Administrators
(1) The relevant local authority is appointed as the administrator . (2) In paragraph (1), “the relevant local authority” is— (a) in the case of a SUCB supplied at a place in England where goods are sold, for the purpose of enabling the goods to be taken away, the local authority with responsibility for the area in which the goods are sold; (b) in the case of a SUCB dispatched from a place in England, in the course of the delivery of goods to a person in England, the local authority with responsibility for the area from which the goods are dispatched; (c) in the case of a SUCB dispatched from a place outside England, in the course of the delivery of goods to a person in England, the local authority with responsibility for the area for which the goods are destined. (3) In this article, “ local authority ” means, in relation to— (a) the City of London, the Common Council for the City of London; (b) an area in the rest of London, the London borough council for that area; (c) the Isles of Scilly, the Council of the Isles of Scilly; (d) an area in the rest of England, the county council for that area or where there is no county council for that area, the district council for that area.