16.Section 10 requires local authorities to act in accordance with any requirements imposed by the code and to have regard to any relevant guidance contained within it. Where performance measures are specified in the code, they will be treated as performance indicators that have been specified under the framework for local government improvement in Part 1 of the Local Government (Wales) Measure 2009. Performance indicators are the matters by reference to which a local authority's performance in exercising its functions are measured. In the same way, where the code specifies performance targets, these will be treated as performance standards that have been specified under Part 1 of the 2009 Measure.