[Part 1 Main Non-Domestic Rating Accounts]
Local Government Finance Act 1988 (1988 c 41) | Legislation

[SCHEDULE 7B Local Retention of Non-Domestic Rates]

[Section 59A]

[Part 1 Main Non-Domestic Rating Accounts]

[Main non-domestic rating accounts

1

(1)     The Secretary of State must, for each year, keep an account, to be called a “main non-domestic rating accountâ€.

(2)     Each such account must be kept in accordance with the provisions of this Schedule that apply to a main non-domestic rating account.

(3)     The Secretary of State—

(a)     must keep each such account in such form as the Treasury may direct, and

(b)     must, at such time as the Treasury may direct, send copies of each such account to the Comptroller and Auditor General.

(4)     The Comptroller and Auditor General—

(a)     must examine, certify and report on any account of which copies are sent to the Comptroller and Auditor General under sub-paragraph (3), and

(b)     must arrange for copies of the account and of the Comptroller and Auditor General's report on it to be laid before each House of Parliament.

Credits and debits

2

(1)     For each year the following are to be credited (as items of account) to the main non-domestic rating account kept for the year—

(a)

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