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 parish council, a community council and charter trustees.