21 Accounting practices
Local Government Act 2003 (2003 c 26) | Legislation

Chapter 2
Accounts

21  Accounting practices

(1)     The Secretary of State may by regulations make provision about the accounting practices to be followed by a local authority, in particular with respect to the charging of expenditure to a revenue account.

[(1A)     The Secretary of State may issue guidance about the accounting practices to be followed by a local authority, in particular with respect to the charging of expenditure to a revenue account.

(1B)     A local authority must have regard to any guidance issued to it under subsection (1A).]

(2)     In any enactment to which this subsection applies, reference to proper practices, in relation to accounts of a local authority, is to those accounting

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