1.8 The term "public sector body" 6 is used in this Guidance to refer to central departments and their agencies. It also covers non-departmental public bodies (NDPBs) and any other body controlled and mainly financed by them, local government, and public corporations, including government-owned companies, trading funds and NHS trusts.
1.9 The origin of this Guidance lies in the use of JVs for central government in England but the basic principles set out in this Guidance should be of assistance to all public sector bodies across the UK contemplating commercial JVs. Devolved administrations however have their own specific statutory systems and there may also be sector specific issues which need to be taken into account; e.g. local authorities in Scotland may be subject to different rules to local authorities in England7.
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6 Definition as adopted for ONS National Accounts, Whole of Government Accounts (WGA) and for public expenditure control. (nao.gov.uk/publications/nao_reports/00-01/000121es.pdf).
7 Note that in Scotland a limited partnership is treated as a separate corporate entity.