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(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.
This section shall come into force in relation to England, on such day as the Secretary of State may by order appoint, and in relation to Wales, on such day as the National Assembly for Wales may by order appoint: see s 128(6).