The following abbreviations are used in the Table:
| 1982 | = Local Government Finance Act 1982 (c. 32) |
| 1988 | = Education Reform Act 1988 (c. 40) |
| 1990 | = National Health Service and Community Care Act 1990 (c. 19) |
| 1991 | = Local Government Finance (Publicity for Auditors' Reports) Act 1991 (c. 15) |
| 1992 | = Local Government Act 1992 (c. 19) |
| 1996 | = Audit (Miscellaneous Provisions) Act 1996 (c. 10) |