In section 2(7) of the M1Local Government, Planning and Land Act 1980, for paragraph (b) there shall be substituted—

“(b)

its inclusion in a statement of accounts prepared by an authority to which this section applies in accordance with regulations under section 23 of the Local Government Finance Act 1982 or in an abstract of accounts prepared by such an authority in accordance with regulations under section 105 of the Local Government (Scotland) Act 1973; or”.