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Local Government Act 2003

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Changes over time for: Section 117

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Status:

Point in time view as at 27/11/2003.

Changes to legislation:

Local Government Act 2003, Section 117 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

117Generally accepted accounting practice: power to amend enactmentsE+W
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(1)The appropriate person may by order amend or repeal an enactment relating to a local authority if he considers it appropriate to do so in the light of generally accepted accounting practice as it applies to local government.

(2)It does not matter for the purposes of subsection (1) whether the enactment itself relates to the accounts of a local authority.

(3)No order under this section shall be made by the Secretary of State unless a draft of the statutory instrument containing the order has been laid before, and approved by a resolution of, each House of Parliament.

(4)In this section—

  • enactment” includes an enactment contained in this Act or any Act passed after this Act;

  • local authority” means—

    (a)

    a body which is a local authority for the purposes of Part 1, or

    (b)

    a parish council, a community council or charter trustees.

Commencement Information

I1S. 117 in force at 18.11.2003 for E. by S.I. 2003/2938, art. 3(a) (with art. 8, Sch.)

I2S. 117 in force at 27.11.2003 for W. for the purpose of and in relation to financial years beginning on or after 1.4.2004 by S.I. 2003/3034, art. 2, Sch. 1 Pt. I

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