Part 1

Capital finance etc and accounts
Chapter 2

Accounts

Accounting practices
21
1
The Secretary of State may by regulations make provision about the accounting practices to be followed by a local authority, in particular with respect to the charging of expenditure to a revenue account.
2
In any enactment to which this subsection applies, reference to proper practices, in relation to accounts of a local authority, is to those accounting practices—
a
which the authority is required to follow by virtue of any enactment, or
b
which are contained in a code of practice or other document which is identified for the purposes of this provision by regulations made by the Secretary of State.
3
In the event of conflict between practices falling within paragraph (a) of subsection (2) and practices falling within paragraph (b) of that subsection, only those falling within paragraph (a) are to be regarded as proper practices.
4
Subsections (2) and (3) apply to any enactment contained in—
a
this Act,
b
any Act passed after or in the same Session as this Act,
c
the Local Government and Housing Act 1989 (c. 42),
d
the Audit Commission Act 1998 (c. 18), and
e
subordinate legislation (within the meaning of the Interpretation Act 1978 (c. 30)) whenever made.
5
The power under subsection (2)(b) is not to be read as limited to the identification of an existing document.
6
In this section, “local authority” includes a parish council, a community council and charter trustees.
S. 21(1)(5)(6) in force at 18.11.2003 for E. by S.I. 2003/2938, art. 3(a) (with art. 8, Sch.)
S. 21(2)(b) in force at 18.11.2003 for specified purposes for E. by S.I. 2003/2938, art. 3(d) (with art. 8, Sch.)