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Local Government Finance Act 1988
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93 The City fund.E+W
(1)The Common Council shall establish, and then maintain, a fund (to be called the City fund) in accordance with this Part.
(2)The City fund must be established on 1 April 1990.
(3)Any sum received by the Common Council after 31 March 1990 shall be paid into the City fund if it is not a sum which is to be paid into its collection fund or a trust fund and—
(a)it is received in respect of the general rate, the poor rate or the St. Botolph tithe rate, or
(b)it would have fallen to be credited in aid of any of those rates had this Act not been passed.
(4)Any payment to be made by the Common Council after 31 March 1990 shall be met from the City fund if it is not a payment which is to be met from its collection fund or a trust fund and if, had this Act not been passed, it would have fallen to be met out of—
(a)the general rate, the poor rate or the St. Botolph tithe rate, or
(b)sums which, had this Act not been passed, would have fallen to be credited in aid of any of those rates.
(5)No sum shall be paid into, and no payment shall be met from, the City fund except in accordance with subsections (3) and (4) above.
(6)The assets of the Common Council subsisting immediately before 1 April 1990 shall be transferred to the City fund on that date if they are assets—
(a)subsisting in respect of the general rate, the poor rate or the St. Botolph tithe rate, or
(b)representing sums credited in aid of any of those rates.
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