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The agreements referred to in section 111 are agreements entered into with a local authority in accordance with section 111 of the Local Government Act 1972 (LGA 1972). LGA 1972, s 111, entitled `Subsidiary powers of local authorities`, is a catch-all provision which confers on local authorities the power to do `anything which is intended to facilitate the performance of any of their tasks, which is favourable or ancillary`. LGA 1972, s 111 is very broad and applies to all communal functions, including their planning functions. There are no restrictions on the appeal of a local authority to LGA 1972, s 111, except: the report seeks the Council`s permission to enter into an agreement under section 111 of the Local Government Act 1972 and not under section 106 of the Town and Country Planning Act 1990, as developer Muse Developments Limited is currently not interested in both sites. The agreement obliges Muse to enter into an agreement with the Council under section 106 of the Town and Country Planning Act 1990 if it has acquired an interest in the country. There are two types of burdens:•the legal burden and•the burden of proofThe legal burden on a party is the legal burden (sometimes referred to as “convincing”) if the party has a duty to prove a fact or problem in a case to the required standard of proof. The legal burden usually falls on the accused, if they are guilty, they have the choice to plead guilty or prove the charge. If they plead guilty, they can thus benefit from a reduction in their sentence, see the practical note: admission of guilt. However, the General Guidelines of the Corporate Tax Board on The Reduction of Decisions: Strategic Director: Neighbourhoods and Growth Part 8 of the Corporate Tax Act 2009 (CTA 2009) is a specific corporate tax regime that applies exclusively to profits and losses of intangible assets. Note, however, that some intangible assets are excluded from the regime, see practice note: Excluding intangible assets. . . .