Section 2.
1E+WSection 2 applies to all accounts of—
(a)a local authority;
(b)a joint authority;
[F1(bb)the Greater London Authority;
F1(bc)a functional body;
F1(bd)the London Pensions Fund Authority;]
(c)a parish meeting of a parish not having a separate parish council;
(d)a committee of a local authority, including a joint committee of two or more such authorities;
(e)the Council of the Isles of Scilly;
(f)any charter trustees constituted under section 246 of the 1972 Act;
(g)a body specified in section 98(1) of the M1National Health Service Act 1977;
(h)a port health authority;
(i)the Broads Authority;
(j)a National Park authority;
[F2(jj)a conservation board established by order under section 86 of the Countryside and Rights of Way Act 2000;]
(k)a police authority established under section 3 of the M2Police Act 1996;
(l)F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F4(m)a fire and rescue authority constituted by a scheme under section 2 of the Fire and Rescue Services Act 2004 or a scheme to which section 4 of that Act applies;]
(n)a licensing planning committee;
(o)an internal drainage board; and
[F5(p)a local probation board established under section 4 of the Criminal Justice and Court Services Act 2000]
Textual Amendments
F1Sch. 2 para. 1 (bb)-(bd) inserted (8.5.2000 for specified purposes and otherwise 3.7.2000) by 1999 c. 29, s. 133(1) (with Sch. 12 para. 9(1)); S.I. 1999/3434, arts. 3, 4
F2Sch. 2 para. 1(jj) inserted (1.4.2001 for E. and 1.5.2001 for W.) by 2000 c. 37, s. 86(2), Sch. 13 para. 8; S.I. 2001/114, art. 2(2)(e); S.I. 2001/1410, art. 2(g)
F3Sch. 2 para. 1(l) repealed (1.4.2002) by 2001 c. 16, ss. 137, 138(2), Sch. 7 Pt. 5(1); S.I. 2002/344, art. 3(m) (with transitional provisions in art. 4)
F4Sch. 2 para. 1(m) substituted (1.10.2004 except in relation to W., 10.11.2004 for W.) by Fire and Rescue Services Act 2004 (c. 21), s. 61, Sch. 1 para. 88; S.I. 2004/2304, art. 2; S.I. 2004/2917, art. 2
F5Sch. 2 para. 1(p) substituted (1.4.2001) by 2000 c. 43, s. 4, Sch. 1 para. 17(3)(b); S.I. 2001/919, art. 2(e) (with art. 3)
Marginal Citations
[F61A.E+WBut section 2 does not apply to accounts of—
(a)a Special Health Authority established as at 1st April 2003, in respect of a financial year ending on or after 31st March 2004,
(b)the Dental Practice Board, in respect of a financial year ending on or after 31st March 2004,
(c)NHSU and NHS Professionals Special Health Authority, in respect of a financial year ending on or after 31st March 2004,
(d)NHS Direct and NHS Pensions Agency, in respect of a financial year ending on or after 31st March 2005.]
Textual Amendments
2E+WSection 2 also applies to—
(a)the accounts of the collection fund of the Common Council and the accounts of the City fund; and
(b)the accounts relating to the superannuation fund maintained and administered by the Common Council under the M3Local Government Pension Scheme Regulations 1995.
Marginal Citations
3E+WF7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F7Sch. 2 para. 3 repealed (1.10.1999) by 1999 c. 8, s. 65, Sch. 5; S.I. 1999/2540, art. 2(1)(a), Sch. 1
4E+WSubject to section 30, section 2 also applies to the accounts of a Passenger Transport Executive.