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Local Government Finance Act 1987 (repealed)
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Changes over time for: Section 2
Version Superseded: 22/07/2004
Alternative versions:
- 01/02/1991- Amendment
- 01/02/1991
Point in time - 22/07/2004- Amendment
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2 Rate fund revenue accounts: further provisions. E+W
(1)The practices to be observed in deciding as regards a particular year the matters mentioned in subsection (2) below shall be the practices mentioned in subsection (3) below.
(2)The matters are—
(a)what expenditure or income is of a revenue nature for the purpose of debiting or crediting items of account to a rate fund revenue account,
(b)which of the following items of account are to be debited or credited to a rate fund revenue account, namely, items which are not items of expenditure or income and items which are items of expenditure or income but are not of a revenue nature,
(c)whether a particular item of account is to be debited or credited to a rate fund revenue account for the year concerned or to such an account for some other year, and
(d)other matters in connection with the compilation of a rate fund revenue account.
(3)The practices are the proper practices applicable to accounts (by whatever name known) kept by local authorities for the year beginning in 1986 for the entry of items of the same kind as those falling to be entered in rate fund revenue accounts, but taking into account variations of practice occurring from time to time.
(4)The Secretary of State may specify in respect of any year kinds of expenditure or income which are to be regarded as of a revenue nature for the purpose of debiting or crediting items of account to a rate fund revenue account.
(5)Before making a specification under subsection (4) above the Secretary of State shall consider the practices mentioned in subsection (3) above, but such a specification may override those practices.
(6)Subsection (1) above shall have effect subject to section 1(3) above and to any specification under subsection (4) above.
Modifications etc. (not altering text)
C1Ss. 1–3 amended by Rate Support Grants Act 1988 (c. 51, SIF 81:1), ss. 1(10), 3(11)
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