{
  "url": "https://openlegislation.uk/local-government-boundary-changes-regulations-2018/regulation-21",
  "json_url": "https://openlegislation.uk/local-government-boundary-changes-regulations-2018/regulation-21.json",
  "legislation": "uksi/2018/1128",
  "legislation_title": "The Local Government (Boundary Changes) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/local-government-boundary-changes-regulations-2018",
  "path": "regulation/21",
  "kind": "regulation",
  "number": "21",
  "heading": "Responsibility for preparation of final accounts of predecessor councils",
  "text": "(1) A successor council shall prepare and publish the final accounts of its predecessor councils.\n(2) The 2015 Regulations shall have effect for the purposes of paragraph (1) as if—\n(a) in regulation 7 (statement of accounts for Category 1 authorities)—\n(i) in paragraph (1) the reference to an authority were a reference to the successor council and not to any of its predecessor councils;\n(ii) in paragraphs (2) and (5) the reference to an authority were a reference to a predecessor council and not to its successor council;\n(b) in regulation 8 (narrative statements)—\n(i) the reference to an authority were references to the successor council and not to any of its predecessor councils;\n(ii) in paragraph (2) the reference to an authority’s financial performance and economy, efficiency and effectiveness were reference to those matters in relation to a predecessor council and not to the successor council;\n(c) in regulation 9 (signing and approval of statement of accounts etc.)—\n(i) the reference to the responsible financial officer were a reference to the section 151 officer; and\n(ii) in paragraphs (1)(a) and (3)(a) and (b) the reference to an authority were a reference to a predecessor council and not to its successor council; and\n(d) the requirement in regulation 10(1) (publication of statement of accounts etc.) were a requirement for the successor council to publish the final accounts of each of its predecessor councils.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 21 in force at 26.11.2018, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1128/regulation/21",
    "retrieved_at": "2026-10-28T22:52:49.771893+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."
}