21Accounting practicesE+W
(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.
[F1(1A)The Secretary of State may issue guidance about the accounting practices to be followed by a local authority, in particular with respect to the charging of expenditure to a revenue account.
(1B)A local authority must have regard to any guidance issued to it under subsection (1A).]
(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),
[F2(ca)the Local Government Finance Act 1992 (c. 14),]
(d)the Audit Commission Act 1998 (c. 18),
[F3(da)the Greater London Authority Act 1999 (c. 29), 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.
Textual Amendments
F1S. 21(1A)(1B) inserted (31.1.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), ss. 238(2), 245(5); S.I. 2008/172, art. 2(1)(t)
F2S. 21(4)(ca) inserted (3.12.2011) by Localism Act 2011 (c. 20), ss. 73(a), 240(2); S.I. 2011/2896, art. 2(g)
F3S. 21(4)(da) substituted (3.12.2011) by Localism Act 2011 (c. 20), ss. 73(b), 240(2); S.I. 2011/2896, art. 2(g)
Modifications etc. (not altering text)
C1S. 21 applied by Police Reform and Social Responsibility Act 2011 (c. 13), Sch. 2 para. 7A (as inserted (temp.) (31.3.2014) by S.I. 2013/2319, arts. 1(2), 2(1))
Commencement Information
I1S. 21 in force at 27.11.2003 for W. for the purpose of and in relation to financial years beginning on or after 1.4.2004 by S.I. 2003/3034, art. 2, Sch. 1 Pt. I (with Sch. 2 para. 3)
I2S. 21(1)(5)(6) in force at 18.11.2003 for E. by S.I. 2003/2938, art. 3(a) (with art. 8, Sch.)
I3S. 21(2)(a)(3)(4) in force at 1.4.2004 for E. by S.I. 2003/2938, art. 7(b) (with art. 8, Sch.)
I4S. 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.)
I5S. 21(2)(b) in force at 1.4.2004 for E. in so far as not already in force by S.I. 2003/2938, art. 7(b) (with art. 8, Sch.)