{
  "url": "https://openlegislation.uk/local-government-act-2000/section-90",
  "json_url": "https://openlegislation.uk/local-government-act-2000/section-90.json",
  "legislation": "ukpga/2000/22",
  "legislation_title": "Local Government Act 2000",
  "legislation_url": "https://openlegislation.uk/local-government-act-2000",
  "path": "section/90",
  "kind": "section",
  "number": "90",
  "heading": "Surcharge etc.",
  "text": "(1) The Audit Commission Act 1998 is amended as follows.\n(2) In section 17 (declaration that item of account is unlawful)—\n(a) subsection (1)(b),\n(b) in subsection (2), the words “subject to subsection (3)” and paragraphs (a) and (b), and\n(c) subsections (3), (5)(b), (7) and (8),\nare omitted.\n(3) Section 18 (recovery of amount not accounted for etc.) is omitted.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1998 c. 18."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 90 partly in force; s. 90 not in force at Royal Assent, see s. 108(3)(7); s. 90 in force (E.) at 27.7.2002 by S.I. 2002/1718, art. 2(a); s. 90 in force (W.) in relation to police authorities by S.I. 2002/1718, art. 2(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/22/section/90",
    "retrieved_at": "2026-10-29T09:20:52.095320+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}