Page "Unitary authority" Paragraph 10

In the United Kingdom, " unitary authorities " are English local authorities set up in accordance with the Local Government Changes for England Regulations 1994 made under powers conferred by the Local Government Act 1992 to form a single tier of local government in specified areas and which are responsible for almost all local government functions within such areas.

While outwardly appearing to be similar, single-tier authorities formed using older legislation are not Unitary Authorities thus excluding e. g. the Isle of Wight Council or any other single-tier authority formed under the Local Government Act 1972 or older legislation.