Paragraph 76

For rule L2 (expenses and receipts of fire authorities) substitute—

“Expenses and receipts of fire and rescue authorities

L2.

Each fire and rescue authority shall maintain an account showing all sums received or paid by them under or for the purposes of this Scheme, or in consequence of rights acquired and obligations incurred by them under this Scheme, the 1973 Scheme or previous Firemen’s Pension Schemes.”.