Part 1Capital finance etc and accounts

Chapter 2Accounts

22“Revenue account”

1

References to a revenue account, in relation to a local authority, are to one of the following accounts for a financial year of the authority—

a

a revenue account which the authority is required to keep by virtue of any enactment;

b

a revenue account which the authority is required to keep in order to comply with proper practices;

c

any other revenue account which the authority decides to keep in accordance with proper practices.

2

This section has effect for the purposes of—

a

the Local Government and Housing Act 1989 (c. 42),

b

any enactment passed after or in the same Session as that Act, and

c

any earlier enactment amended by that Act or an enactment falling within paragraph (b).

3

In this section, “local authority” includes a parish council, a community council and charter trustees.