168 Local financial returns

Miscellaneous provisions as to finance and rating

168  Local financial returns

(1)     Subject to subsection (3) below, every local authority and the chairman of the parish meeting of every parish not having a separate parish council shall make a return to the Secretary of State for each year ending on 31st March, or such other day as the Secretary of State may direct,—

(a)     of their income and expenditure or, in the case of the chairman of a parish meeting, the income and expenditure of the parish meeting;

[(b)     in the case of any [billing authority]—

(i)     of the amount payable

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