182 Preparation of ILEA’s final accounts.E+W
(1)It shall be for the London Residuary Body to discharge in relation to ILEA’s accounts for any period ending before the abolition date—
(a)any functions under the regulations in force under [F1the Audit Commission Act 1998] which would have fallen to be discharged on or after that date by ILEA or any of its officers; and
(b)any functions under those regulations which fell to be so discharged before that date but have not been discharged.
(2)As respects anything falling to be done on or after the abolition date in relation to those accounts the provisions of [F2that Act]shall have effect as if those accounts were accounts of the London Residuary Body but so that—
(a)the documents to which an auditor has the right of access under [F3section 6(1)] shall include any documents relating to ILEA which are in the possession of an inner London council; and
(b)the persons who may be required to give information or an explanation under [F4section 6(4) or 48(1)] shall include any person who was an officer or member of ILEA at any time during the period to which the accounts relate and who is an officer or member of such a council.
(3)Any requirement under [F5section 28]of that Act in respect of a claim, return or account of ILEA, and any consent under [F6section 49(1)(a)] of that Act in respect of information relating to ILEA, may, on or after the abolition date, be made or given by the London Residuary Body.
(4)That body shall have a right of access at all reasonable times to all such documents as are mentioned in subsection (2)(a) above which appear to it to be needed for the purpose of discharging its functions under this section and may require any such person as is mentioned in subsection (2)(b) above to give it any such information or explanation as it thinks necessary for that purpose.
(5)Any person who without reasonable excuse fails to comply with any requirement under subsection (4) above shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale and to an additional fine not exceeding £40 for each day on which the offence continues after his conviction of the offence.
Textual Amendments
F1Words in s. 182(1)(a) substituted (11.9.1998) by 1998 c. 18, ss. 54(1), 55(2), Sch. 3 para. 16(2).
F2Words in s. 182(2) substituted (11.9.1998) by 1998 c. 18, ss. 54(1), 55(2), Sch. 3 para. 16(3)(a).
F3Words in s. 182(2)(a) substituted (11.9.1998) by 1998 c. 18, ss. 54(1), 55(2), Sch. 3 para. 16(3)(b).
F4Words in s. 182(2)(b) substituted (11.9.1998) by 1998 c. 18, ss. 54(1), 55(2), Sch. 3 para. 16(3)(c).
F5Words in s. 182(3) substituted (11.9.1998) by 1998 c. 18, ss. 54(1), 55(2), Sch. 3 para. 16(4)(a).
F6Words in s. 182(3) substituted (11.9.1998) by 1998 c. 18, ss. 54(1), 55(2), Sch. 3 para. 16(4)(b).