C1C2C3C5C8C7C10C9C11C12C13Part 1Capital finance etc and accounts

Annotations:
Modifications etc. (not altering text)
C1

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)

C2

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)

C3

Pt. 1 applied (15.1.2014) by Humber Bridge Act 2013 (c. vi), ss. 1(1), 8(4)

Chapter 2Accounts

I3C4C621Accounting 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

I2I4b

which are contained in a code of practice or other document which is identified for the purposes of this provision by regulations made by the Secretary of State.

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),

F5d

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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.

I1F46

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.