Version Superseded: 10/02/2015
Point in time view as at 02/12/2014. This version of this provision has been superseded.
Local Government Act 2003, Section 22 is up to date with all changes known to be in force on or before 06 March 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.
(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.
Modifications etc. (not altering text)
C1S. 22 applied by Police Reform and Social Responsibility Act 2011 (c. 13), Sch. 2 para. 7A (as inserted (temp.) (31.3.2014) by S.I. 2013/2319, arts. 1(2), 2(1))
Commencement Information
I1S. 22 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 (with Sch. 2 para. 3)
I2S. 22 in force at 1.4.2004 for E. by S.I. 2003/2938, art. 7(a) (with art. 8, Sch.)
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