106 Accounts.E+W+S
Where a local authority run public service vehicles under this Part of this Act they shall in the accounts relating to their transport undertakings distinguish, so far as may be practicable receipts and expenditure relating to their public service vehicles from receipts and expenditure relating to any other transport undertaking, and in the receipts and expenditure relating to their public service vehicles shall further distinguish receipts and expenditure on capital account from receipts and expenditure upon revenue account.