London Government Act 1963

Expenses and receipts

19 (1) All receipts of the Council, whether for general or special London purposes, shall be carried to a general fund, and all liabilities falling to be discharged by the Council, whether for general or special London purposes, shall be discharged out of that fund ; and in the application of any other Act to the Council, any reference in that Act to the general rate fund or to the county fund shall be construed in relation to the Council as a reference to their general fund.

(2) In this Schedule and, except where the context otherwise requires, and subject to section 36 (2) of this Act, in any other enactment relating to the expenses of the Council—

(a) the expression " general London purposes " means all purposes for expenditure on which the whole of Greater London is chargeable;

(b) the expression " special London purpose " means any purpose for expenditure on which part only of Greater London is chargeable.

20 Separate accounts shall be kept of receipts carried to, and payments out of, the Council's general fund—

(a) for general London purposes ;

(b) for each special London purpose, so, however, that one separate account may be kept as respects any two or more special London purposes in the case of which the area chargeable is the same ;

and the account for general London purposes shall be called the general London account and an account for any special London purpose shall be called a special London account.

21 All expenses incurred by the Council under any enactment shall, unless the enactment otherwise provides, be deemed to be expenses for general London purposes ; and in determining the amount of expenses for any particular London purpose, whether general or special, a proper proportion of the cost of the officers and buildings and establishment of the Council may be added to the expenses directly incurred for that purpose.

22 The Council shall have power to issue precepts for the levying of rates to meet all liabilities falling to be discharged by the Council for which provision is not otherwise made; and any such precept may include as separate items contributions for general and special London purposes respectively and shall be so issued as to secure that the rate is levied—

(a) in the case of a rate to meet liabilities in respect of expenditure for general London purposes, on the whole of Greater London; and

(b) in the case of a rate to meet liabilities in respect of expenditure for a special London purpose, on the area chargeable therewith.

23 The accounts of the Council shall be included among the accounts which are subject to audit by a district auditor under Part X of the Local Government Act 1933.

24 The Council may determine that any expenses incurred by the Council in promoting or opposing any Bill under Part XIII of the Local Government Act 1933 shall be treated as expenses incurred for special London purposes.