Local Government, Planning and Land Act 1980

12 Contents of accounts relating to construction or maintenance work

(1) Subject to subsection (4) below, a local authority or development body may not credit any DLO revenue account in respect of the cost of carrying out any functional work with a sum in excess of the appropriate amount.

(2) Where they have prepared a written statement in accordance with section 9(2)(a) above, the appropriate amount is the amount specified in that statement.

(3) Where they have prepared a written statement in accordance with section 9(2)(b) above, the appropriate amount is an amount calculated in accordance with the method in that statement.

(4) Where the statement allowed for a variation in the appropriate amount in the event of changed circumstances, then if the circumstances arise (but not otherwise) the local authority or development body may credit the account with such sum as the statement allowed for in those circumstances.

(5) Subject to subsections (1) and (4) above, the Secretary of State may give directions—

(a) as to items which are to be included in accounts kept under section 10 above;

(b) as to the method of determining the amount of any item to be included in such accounts;

(c) as to the method of determining the cost of undertaking any construction or maintenance work ; and

(d) as to the extent to which the cost of providing professional, technical and administrative services for the purposes of or in connection with construction or maintenance work of any description is to be treated as part of the cost of undertaking such work of that description.