C1C2C3C5Part 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

I1I2C4C622“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).

F13

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.