# The Accounts and Audit Regulations 1996, Paragraph 11


Flood defence, coast protection, allotments and smallholdings, consumer protection, libraries, museums and galleries and any activity in respect of which expenditure has been incurred under section 137 of the Local Government Act 1972.

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Source: https://www.legislation.gov.uk/uksi/1996/590/schedule/paragraph/11 (the official version)
Page: https://openlegislation.uk/accounts-and-audit-regulations-1996/schedule/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.