30. For a financial year beginning on or after 1st April 2004, a local authority shall charge to a revenue account an amount equal to the retirement benefits payments and contributions to pension funds which are payable for that financial year in accordance with the legislation specified in sub-paragraphs (a) and (c) to (h), and the scheme specified in sub-paragraph (b), of regulation 4(2).
31. For the purposes of section 21(2) (accounting practices) the accounting practices contained in the following codes of practice and guide are proper practices—
(a)“A Statement of Recommended Practice: Code of Practice on Local Authority Accounting in the United Kingdom” published by CIPFA, as amended or reissued from time to time(1);
(b)“Best Value Accounting Code of Practice” published by CIPFA, as amended or reissued from time to time(2); and
(c)in relation to parish councils only, “Governance and Accountability in Local Councils in England and Wales: A Practitioners' Guide 2003 Edition” published jointly by the National Association of Local Councils and the Society of Local Council Clerks, as amended or reissued from time to time(3).
The current issue of this code of practice was published in London in 2003. ISBN 0 85299 981 X. Back [1]
The current issue of this code of practice was published in London in 2003. ISBN 0 85299 975 5.
The current issue of this guide was published in Taunton in 2003.