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Part 8 U.K.Miscellaneous and general

Chapter 1U.K.Miscellaneous

OtherU.K.

117Generally accepted accounting practice: power to amend enactmentsE+W

(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—

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