6.—(1) In subsection (2) of section 89 of the 1988 Act (collection funds)(1) there shall be inserted at the beginning the words “Subject to subsection (2A) below,”.
(2) After subsection (2) of that section there shall be inserted the following subsections—
“(2A) In the case of a district council which is established for an area by an order under section 17 of the Local Government Act 1992, the collection fund must be established on the date on which by virtue of the order the structural or boundary change affecting the area comes into force.
(2B) In the case of—
(a)a county council which is established by such an order and to which are transferred by or in consequence of the order the functions of district councils in relation to the county council’s area, or
(b)an existing county council to which are transferred by or in consequence of such an order the functions of district councils in relation to the county council’s area,
the collection fund must be established on the date on which by virtue of the order the structural change concerned comes into force.”.
(3) After subsection (5) of that section there shall be inserted the followingsubsection—
“(6) In this section and section 91 below “structural change” and “boundary change” shall be construed in accordance with section 14 of the Local Government Act 1992.”.
Section 89 was amended by paragraph 62 of Schedule 5 to the 1989 Act and paragraph 19 of Schedule 10 to the 1992 Act.