Regulation 11 Proper practices

for paragraph (1)(a), substitute—

“(a)

in relation to local authorities other than community councils and minor joint committees, the accounting practices contained in the “Code of Practice on Local Authority Accounting in the United Kingdom”^f1 as may be amended or reissued from time to time (whether under the same title or not) issued jointly by the Chartered Institute of Public Finance and Accountancy and the Local Authority (Scotland) Accounts Advisory Committee are proper practices; and”;

in paragraph (2), for “£1,000,000” substitute “£2,500,000”.