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The Local Government Changes for England (Finance) Regulations 1994

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Local Government Act 1972 (c. 70) Principal councils' funds and accounts

4.  After subsection (5) of section 148 of the 1972 Act (principal councils' funds and accounts)(1) there shall be added the following subsections—

“(5A) Subsections (2) and (4) above shall not apply to the council for a county for any financial year for which that council is, by virtue of section 18(1) of the Local Government Act 1992, a billing authority for that year for the purposes of Part I of the Local Government Finance Act 1992.

(5B) For any financial year for which the council for a county is, by virtue ofsection 18(1) of the Local Government Act 1992, a billing authority for that year for the purposes of Part I of the Local Government Finance Act 1992, subsection (5)(b) above, and not subsection (5)(a), shall apply in the case of the county.”.

(1)

Subsection (5) of section 148 of the 1972 Act was amended by the Local Government (Consequential Amendments) Order 1991 (S.I. 1991/1730).

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