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
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.
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)