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Changes over time for: Section 91
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Version Superseded: 28/11/1994
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Point in time view as at 01/02/1991. This version of this provision has been superseded.![Help about Status](/images/chrome/helpIcon.gif)
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Changes to legislation:
Local Government Finance Act 1988, Section 91 is up to date with all changes known to be in force on or before 14 February 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](/images/chrome/helpIcon.gif)
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91 General funds.E+W
(1)For the purposes of this section each of the following is a relevant authority—
(a)a district council,
(b)a London borough council, and
(c)the Council of the Isles of Scilly.
(2)Every relevant authority shall establish, and then maintain, a fund (to be called its general fund) in accordance with this Part.
(3)An authority’s general fund must be established on 1 April 1990.
(4)Any sum received by a relevant authority after 31 March 1990 shall be paid into its general fund; but this does not apply to a sum which is to be paid into its collection fund or a trust fund.
(5)Any payment to be made by a relevant authority after 31 March 1990 shall be met from its general fund; but this does not apply to a payment which is to be met from its collection fund or a trust fund.
(6)After 31 March 1990 no district council or London borough council shall be required to keep a general rate fund; and the assets held in the general rate fund of such an authority immediately before 1 April 1990 (other than assets forming part of a trust fund) shall be transferred to its general fund on that date.
(7)After 31 March 1990 the Council of the Isles of Scilly shall not be required to keep any fund known as its general fund and required (apart from this subsection) to be kept under any order made under section 265 of the Local Government Act 1972; and the assets held in that fund immediately before 1 April 1990 (other than assets forming part of a trust fund) shall be transferred on that date to the Council’s general fund established under this section.
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