Chwilio Deddfwriaeth

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Local Government Finance Act 1987 (repealed)

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Version Superseded: 22/07/2004

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1 Rate fund revenue accounts. E+W

(1)Every local authority shall keep for each year an account, to be known as—

(a)a general rate fund revenue account, in the case of a district council or London borough council,

(b)a county fund revenue account, in the case of a county council,

(c)a general fund revenue account, in the case of a joint authority or the Inner London Education Authority, or

(d)a revenue account in respect of the general rate, in the case of the Common Council or the Council of the Isles of Scilly.

(2)In this Part of this Act “rate fund revenue account” means an account kept by virtue of subsection (1) above.

(3)The items of account debited to the rate fund revenue account of an authority shall include all items of defined revenue expenditure, and the items of account credited to the rate fund revenue account of an authority shall include all items of defined revenue income; and the proper practices to be observed in compiling accounts shall have effect accordingly.

(4)For the purposes of subsection (3) above defined revenue expenditure is all expenditure which is (or is to be) met by the authority concerned and which is of a revenue nature, other than—

(a)expenditure which by virtue of any enactment, or the proper practices to be observed in compiling accounts, must be debited to an account mentioned in subsection (6) below, or

(b)expenditure which in accordance with those practices can be, and is, debited to an account so mentioned.

(5)For the purposes of subsection (3) above defined revenue income is all income which is (or is to be) received by the authority concerned and which is of a revenue nature, other than—

(a)income which by virtue of any enactment, or the proper practices to be observed in compiling accounts, must be credited to an account mentioned in subsection (6) below, or

(b)income which in accordance with those practices can be, and is, credited to an account so mentioned.

(6)The accounts are the following accounts kept by the authority concerned—

(a)any account listed in Schedule 1 to this Act, and

(b)any other account specified in respect of the year concerned by the Secretary of State.

(7)Where the authority concerned is the Common Council expenditure does not fall within subsection (4) above unless (in addition to meeting the provisions of that subsection) it falls to be defrayed out of the general rate or out of income falling to be credited in aid of the general rate.

(8)Where the authority concerned is the Common Council income does not fall within subsection (5) above unless (in addition to meeting the provisions of that subsection) it is income from the general rate or income falling to be credited in aid of the general rate.

(9)This section shall have effect in relation to future years.

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