# The Local Government Changes for England (Finance) Regulations 1994, Regulation 17: Local financial returns


(1) Where an abolished authority has not made a return as required undersection 168 of the 1972 Act (local financial returns) for any year, the designated authority shall as soon as is reasonably practicable after the reorganisation date make such a return.
(2) Any return made pursuant to paragraph (1) shall be made separately from any other return made by the designated authority under section 168 of the 1972 Act.

---
Source: https://www.legislation.gov.uk/uksi/1994/2825/regulation/17 (the official version)
Page: https://openlegislation.uk/local-government-changes-for-england-finance-regulations-1994/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.