C1C2C3C5Part 1Capital finance etc and accounts
Meaning of “local authority” in Pt. 1 modified (28.3.2008) by Bedfordshire (Structural Changes) Order 2008 (S.I. 2008/907), arts. 1, 20(7)(c)
Pt. 1 applied (15.1.2014) by Humber Bridge Act 2013 (c. vi), ss. 1(1), 8(4)
Pt. 1 applied in part (with modifications) by Police Reform and Social Responsibility Act 2011 (c. 13), Sch. 2 para. 7A(4)(7)(8), Sch. 4 para. 4A(4)(5) (as inserted (13.5.2014) by Anti-social Behaviour, Crime and Policing Act 2014 (c. 12), ss. 141(1)(2), 185(1))
Chapter 2Accounts
I3C421Accounting practices
I11
The Secretary of State may by regulations make provision about the accounting practices to be followed by a local authority, in particular with respect to the charging of expenditure to a revenue account.
F11A
The Secretary of State may issue guidance about the accounting practices to be followed by a local authority, in particular with respect to the charging of expenditure to a revenue account.
1B
A local authority must have regard to any guidance issued to it under subsection (1A).
2
In any enactment to which this subsection applies, reference to proper practices, in relation to accounts of a local authority, is to those accounting practices—
I5a
which the authority is required to follow by virtue of any enactment, or
I53
In the event of conflict between practices falling within paragraph (a) of subsection (2) and practices falling within paragraph (b) of that subsection, only those falling within paragraph (a) are to be regarded as proper practices.
I54
Subsections (2) and (3) apply to any enactment contained in—
a
this Act,
b
any Act passed after or in the same Session as this Act,
c
the Local Government and Housing Act 1989 (c. 42),
F2ca
the Local Government Finance Act 1992 (c. 14),
d
the Audit Commission Act 1998 (c. 18),
F3da
the Greater London Authority Act 1999 (c. 29), and
e
subordinate legislation (within the meaning of the Interpretation Act 1978 (c. 30)) whenever made.
I15
The power under subsection (2)(b) is not to be read as limited to the identification of an existing document.
F4I16
In this section, “local authority” includes—
a
a parish council,
b
a parish meeting of a parish which does not have a separate parish council,
c
a community council,
d
a Passenger Transport Executive,
e
the London Waste and Recycling Board,
f
charter trustees (within the meaning of the Local Audit and Accountability Act 2014),
g
a port health authority for a port health district that is wholly in England,
h
a conservation board established by order of the Secretary of State under section 86 of the Countryside and Rights of Way Act 2000,
i
a chief constable for a police force for a police area in England,
j
the Commissioner of Police of the Metropolis,
k
an internal drainage board for an internal drainage district—
i
wholly in England, or
ii
partly in England and partly in Wales, and
l
any other person or body which for the time being is a relevant authority for the purposes of the Local Audit and Accountability Act 2014 and—
i
is not listed in paragraphs (a) to (k) or section 23(1),
ii
is not a health service body (within the meaning of that Act),
iii
is not specified in regulations under section 23(2), and
iv
does not fall within a class of bodies so specified.
Meaning of “local authority” in Pt. 1 modified (5.3.2008) by Cheshire (Structural Changes) Order 2008 (S.I. 2008/634), arts. 1, 9(9)(c)