150 Expenses of parish and community councils.E+W
(1)The sums required to meet the expenses of a parish or community council or a parish or community meeting shall—
(a)in the case of a parish or community not grouped under a common parish . . . council, be chargeable on the parish . . . ;
(b)in the case of a common parish . . . council for parishes . . . so grouped, be chargeable on the parishes . . . within the group;
(c)in the case of a parish meeting of a parish . . . so grouped, be chargeable only on that parish . . . .
[(d)in the case of a community council for a community not grouped under a common community council, be chargeable on the community;
(e)in the case of a common community council for communities so grouped, be chargeable on the communities within the group;
(f)in the case of a community meeting of a community having a separate community council, be chargeable on the community;
(g)in the case of a community meeting of a community grouped under a common community council, be chargeable on the communities within the group;
(h)in the case of a community meeting of a community not having a community council, whether separate or common, be chargeable on the district in which the community is situated:
Provided that paragraph (h) shall not apply in any case in relation to which a resolution in accordance with section 33(4)(d) of the Local Government Finance Act 1988 (special expenses of a charging authority) is in force]
(2)In a parish having a separate parish council or in a community having a council, whether separate or common, the expenses of the parish meeting or any community meeting shall be paid by the parish or community council.
(3)In a community not having a community council, whether separate or common, the expenses of any community meeting shall be paid by the council of the district in which the community is situated.
(4)For the purpose of obtaining sums necessary to meet the expenses of a parish or community council or a parish or community meeting, the parish or community council, or the chairman of the parish meeting of a parish not having a separate parish council, shall issue precepts to the council of the district in which the parish or community is situated.
(5)Every cheque or other order for the payment of money by a parish or community council shall be signed by two members of the council.
(6)Every parish or community council and the chairman of the parish meeting for a parish not having a separate parish council shall keep such accounts as may be prescribed of the receipts and payments of the council or parish meeting, as the case may be.
(7)References in this section to the expenses of a parish or community meeting include references to the expenses of any poll consequent on a parish or community meeting.