- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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2. Subject to regulation 3 of these Regulations, in regulation 7 of the Accounts and Audit Regulations 2003 (statement of accounts)(1), for paragraph (5) there shall be substituted—
“(5) In the case of a local authority which is required by section 74 of the 1989 Act (duty to keep Housing Revenue Account)(2) to keep a Housing Revenue Account, the statement of accounts required by paragraph (1) shall include also an account in respect of a reserve for major repairs to property of the authority to which section 74(1) of the 1989 Act for the time being applies (to be called a major repairs reserve), showing in particular—
(a)a credit of an amount in respect of any change for depreciation included in the Housing Revenue Account for that year under item 8 of Part II of Schedule 4 to the 1989 Act;
(b)a debit in respect of any capital expenditure, within the meaning of section 16 of the Local Government Act 2003 (“capital expenditure”)(3), which was—
(i)incurred in that year;
(ii)met by payments out of the major repairs reserve; and
(iii)in respect of any land, houses or other property to which section 74(1) of the 1989 Act for the time being applies, other than capital expenditure for the purpose of demolition of any such property;
(c)a debit in respect of any repayment, made in that year, of the principal of any amount borrowed where the repayment was met by payments out of the major repairs reserve; and
(d)a debit in respect of the meeting of any liability, in that year, in respect of credit arrangements, other than any liability which, in accordance with proper practices, must be charged to a revenue account, where the meeting of that liability was met by payments out of the major repairs reserve.”.
Section 74 is amended by section 222 of and paragraph 24(2) of Schedule 18 to the Housing Act 1996 (c. 52).
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