Part 1

Capital finance etc and accounts
Chapter 2

Accounts

“Revenue account”
22
1
References to a revenue account, in relation to a local authority, are to one of the following accounts for a financial year of the authority—
a
a revenue account which the authority is required to keep by virtue of any enactment;
b
a revenue account which the authority is required to keep in order to comply with proper practices;
c
any other revenue account which the authority decides to keep in accordance with proper practices.
2
This section has effect for the purposes of—
a
the Local Government and Housing Act 1989 (c. 42),
b
any enactment passed after or in the same Session as that Act, and
c
any earlier enactment amended by that Act or an enactment falling within paragraph (b).
3
In this section, “
local authority
” includes—
a
a parish council,
b
a parish meeting of a parish which does not have a separate parish council,
c
a community council,
d
a Passenger Transport Executive,
e
the London Waste and Recycling Board,
f
charter trustees (within the meaning of the Local Audit and Accountability Act 2014),
g
a port health authority for a port health district that is wholly in England,
h
a conservation board established by order of the Secretary of State under section 86 of the Countryside and Rights of Way Act 2000,
i
a chief constable for a police force for a police area in England,
j
the Commissioner of Police of the Metropolis,
k
an internal drainage board for an internal drainage district—
i
wholly in England, or
ii
partly in England and partly in Wales, and
l
any other person or body which for the time being is a relevant authority for the purposes of the Local Audit and Accountability Act 2014 and—
i
is not listed in paragraphs (a) to (k) or section 23(1),
ii
is not a health service body (within the meaning of that Act),
iii
is not specified in regulations under section 23(2), and
iv
does not fall within a class of bodies so specified.
Pt. 1 modified (26.5.2018) by The Bournemouth, Dorset and Poole (Structural Changes) Order 2018 (S.I. 2018/648), arts. 1, 21(2)(c), 36(2)(c)
Pt. 1 modified (25.5.2018) by The West Suffolk (Local Government Changes) Order 2018 (S.I. 2018/639), arts. 1, 17(2)(c)
Pt. 1 applied (18.3.2022) by The Cumbria (Structural Changes) Order 2022 (S.I. 2022/331), arts. 1(1), 18(2)(c)
Meaning of “local authority” in Pt. 1 modified (28.3.2008) by Bedfordshire (Structural Changes) Order 2008 (S.I. 2008/907), arts. 1, 20(7)(c)
S. 22 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)
S. 22 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))
S. 22 excluded (8.5.2017) by The Greater Manchester Combined Authority (Transfer of Police and Crime Commissioner Functions to the Mayor) Order 2017 (S.I. 2017/470), art. 1(2), Sch. 2 para. 19
S. 22(3) substituted (10.2.2015 for specified purposes, 1.4.2015 in so far as not already in force) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 51; S.I. 2015/179, art. 2; S.I. 2015/841, art. 3(x)
Pt. 1 modified (23.5.2019) by The Buckinghamshire (Structural Changes) Order 2019 (S.I. 2019/957), arts. 1, 15(2)
Meaning of “local authority” in Pt. 1 modified (5.3.2008) by Cheshire (Structural Changes) Order 2008 (S.I. 2008/634), arts. 1, 9(9)(c)
Pt. 1 applied (15.1.2014) by Humber Bridge Act 2013 (c. vi), ss. 1(1), 8(4)
Pt. 1 modified (25.5.2018) by The East Suffolk (Local Government Changes) Order 2018 (S.I. 2018/640), arts. 1, 17(2)(c)
S. 22 in force at 1.4.2004 for E. by S.I. 2003/2938, art. 7(a) (with art. 8, Sch.)
Pt. 1 modified (14.2.2020) by The Northamptonshire (Structural Changes) Order 2020 (S.I. 2020/156), arts. 1, 17(2)(c)
Pt. 1 modified (26.5.2018) by The Somerset West and Taunton (Local Government Changes) Order 2018 (S.I. 2018/649), arts. 1, 17(2)(c)
Pt. 1 applied in part (with modifications) by Police Reform and Social Responsibility Act 2011 (c. 13), Sch. 2 para. 7A(4)(7)(8), Sch. 4 para. 4A(4)(5) (as inserted (13.5.2014) by Anti-social Behaviour, Crime and Policing Act 2014 (c. 12), ss. 141(1)(2), 185(1))