CoronavirusSee Coronavirus legislation
on legislation.gov.uk
Get Coronavirus guidance from GOV.UK
Additional advice for Scotland | Wales | Northern Ireland

Search Legislation

Local Government Finance Act 1988

 Help about what version

What Version

 Help about advanced features

Advanced Features

Changes to legislation:

There are currently no known outstanding effects for the Local Government Finance Act 1988, Section 91. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

91 General funds.E+W

(1)For the purposes of this section each of the following is a relevant authority—

(a)a district council,

[F1(aa)a county council to which have been transferred, by or in consequence of an order under section 17 of the Local Government Act 1992 [F2F3... or Part 1 of the Local Government and Public Involvement in Health Act 2007] , the functions of district councils in relation to the county council’s area,]

[F4(ab)the Greater London Authority,]

(b)a London borough council, and

(c)the Council of the Isles of Scilly.

(2)Every relevant authority shall establish, and then maintain, a fund (to be called its general fund) in accordance with this Part.

(3)[F5Subject to [F6subsections (3A) [F7to (3D)]] below,] An authority’s general fund must be established on 1 April 1990.

[F8(3A)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 [F9or section 17 of the Regional Assemblies (Preparations) Act 2003], the general 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.

F8(3B)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 general fund must be established on the date on which by virtue of the order the structural change comes into force F10....]

[F11(3C)In the case of the Greater London Authority, the general fund must be established on a date specified in regulations.]

[F12(3D)In the case of—

(a)a district council or London borough council established by an order under Part 1 of the Local Government and Public Involvement in Health Act 2007, or

(b)a county council to which the functions of district councils in relation to the county council's area are transferred by or in consequence of such an order,

the general fund must be established on a date specified in the order or in regulations made under section 14 of that Act.]

(4)Any sum received by a relevant authority [F13on or after the date on which it is required by this section to establish its general fund shall be paid into that fund]; but this does not apply to a sum which is to be paid into its collection fund or a trust fund.

(5)Any payment to be made by a relevant authority [F14on or after the date on which it is required by this section to establish its general fund shall be met from that fund]; but this does not apply to a payment which is to be met from its collection fund or a trust fund.

(6) After 31 March 1990 no district council or London borough council shall be required to keep a general rate fund; and the assets held in the general rate fund of such an authority immediately before 1 April 1990 (other than assets forming part of a trust fund) shall be transferred to its general fund on that date.

(7)After 31 March 1990 the Council of the Isles of Scilly shall not be required to keep any fund known as its general fund and required (apart from this subsection) to be kept under any order made under section 265 of the M1Local Government Act 1972; and the assets held in that fund immediately before 1 April 1990 (other than assets forming part of a trust fund) shall be transferred on that date to the Council’s general fund established under this section.

[F15(8)The assets held in the county fund of a [F16relevant county council] immediately before the reorganisation date (other than assets forming part of a trust fund) shall be transferred on that date to its general fund established under this section.]

[F17(9)In subsection (8)—

  • relevant county council” means—

    (a)

    a county council such as is referred to in subsection (3B)(b) above, or

    (b)

    an existing county council to which the functions of district councils in relation to the county council's area are transferred by or in consequence of an order under Part 1 of the Local Government and Public Involvement in Health Act 2007, and

  • the reorganisation date” means the date on which the council is required by this section to establish its general fund.]

Textual Amendments

F1S. 91(1)(aa) inserted (28.11.1994) by S.I. 1994/2825, reg. 7(1)

F4S. 91(1)(ab) inserted (12.1.2000) by 1999 c. 29, s. 106(1)(2); S.I. 1999/3434, art. 2

F5Words in s. 91(3) inserted (28.11.1994) by S.I. 1994/2825, reg. 7(2)

F6Words in s. 91(3) substituted (12.1.2000) by 1999 c. 29, s. 106(1)(3); S.I. 1999/3434, art. 2

F8S. 91(3A)(3B) inserted (28.11.1994) by S.I. 1994/2825, reg. 7(3)

F11S. 91(3C) inserted (12.1.2000) by 1999 c. 29, s. 106(1)(4); S.I. 1999/3434, art. 2

F13Words in s. 91(4) substituted (28.11.1994) by S.I. 1994/2825, reg. 7(4)

F14Words in s. 91(5) substituted (28.11.1994) by S.I. 1994/2825, reg. 7(5)

F15S. 91(8) added (28.11.1994) by S.I. 1994/2825, reg. 7(6)

Modifications etc. (not altering text)

C1S. 91 applied (28.11.1994) by S.I. 1994/2825, reg. 16(1)(a)

C2S. 91(3) applied with modifications (28.11.1994) by S.I. 1994/2825, reg. 16(1)(a)

C3S. 91(4)(5) applied with modifications (28.11.1994) by S.I. 1994/2825, reg. 16(1)(a)

Marginal Citations

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open the Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources