The Accounts and Audit Regulations 1996

1.—(1) In this Schedule—

“the 1988 Act” means the Local Government Act 1988(1);

“defined activity” has the meaning given by section 2(2) of the 1988 Act;

“specified activity” means a defined activity mentioned in section 2(2)(j) (legal services), (k) (construction and property services), (1) financial services, (m) information technology services, or (n) personnel services of the 1988 Act(2) and, in relation to financial services includes the“specified work” and the “determination work”, both as defined in regulation 2 of the Local Government Act 1988 (Competition) (Financial Services) (England) Regulations 1995(3); and

“support activity” means an activity (other than a specified activity) in the nature of a support service.

(2) In this Schedule any reference to a charge is a reference to an amount which a body has determined to show in their accounts as a charge.

(3) Where work would (apart from this sub-paragraph) fall within more than one specified activity, it shall, for the purposes of this Schedule, be treated as falling only within such one of them as the body publishing the information may decide.