{
  "url": "https://openlegislation.uk/local-government-finance-act-1982",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1982.json",
  "id": "ukpga/1982/32",
  "title": "Local Government Finance Act 1982",
  "short_title": "Local Government Finance Act 1982",
  "long_title": "An Act to abolish supplementary rates and supplementary precepts; to require rates and precepts to be made or issued for complete financial years; to provide for the making of substituted rates and the issue of substituted precepts; to regulate proceedings for challenging the validity of rates and precepts; to make further provision with respect to the borrowing powers of local authorities and with respect to relief from rates in enterprise zones; to amend the provisions relating to block grant; to make new provision for auditing the accounts of local authorities and other public bodies; and for connected purposes.",
  "citation": "1982 c. 32",
  "type": "ukpga",
  "year": "1982",
  "number": "32",
  "version": "current",
  "date": "1982-07-13",
  "revised": true,
  "valid_from": "2004-07-22",
  "extent": "E+W",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/local-government-finance-act-1982/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "Rates, Precepts and Borrowing",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-1",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Limitation of precepting powers.",
      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-2",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Substituted rates and precepts.",
      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-3",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Proceedings in respect of rates and precepts.",
      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-4",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-5",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-6",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Interpretation and commencement of Part I.",
      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-7",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "Block Grant",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Adjustments of distribution of block grant.",
      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-8",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Information for purposes of block grant.",
      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-9",
      "extent": "E+W",
      "status": "repealed",
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    },
    {
      "path": "section/10",
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      "number": "10",
      "heading": "Block grant for Receiver for the Metropolitan Police District.",
      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-10",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "part/III",
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      "number": "III",
      "heading": "Accounts and Audit",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "part/III/crossheading/the-audit-commission",
      "kind": "crossheading",
      "number": null,
      "heading": "The Audit Commission",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": ".",
      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-11",
      "extent": "E+W",
      "status": "repealed",
      "parent": "part/III/crossheading/the-audit-commission"
    },
    {
      "path": "part/III/crossheading/audit-of-accounts",
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      "number": null,
      "heading": "Audit of accounts",
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      "parent": "part/III"
    },
    {
      "path": "section/12",
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    {
      "path": "section/13",
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    {
      "path": "section/14",
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    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-15",
      "extent": "E+W",
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      "parent": "part/III/crossheading/audit-of-accounts"
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    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-16",
      "extent": "E+W",
      "status": "repealed",
      "parent": "part/III/crossheading/audit-of-accounts"
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    {
      "path": "section/17",
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      "number": "17",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-17",
      "extent": "E+W",
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      "parent": "part/III/crossheading/audit-of-accounts"
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    {
      "path": "section/18",
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      "number": "18",
      "heading": ".",
      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-18",
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      "parent": "part/III/crossheading/audit-of-accounts"
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    {
      "path": "section/18A",
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      "number": "18A",
      "heading": "Additional publicity for auditors’ immediate reports.",
      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-18A",
      "extent": "E+W",
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    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Declaration that item of account is unlawful.",
      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-19",
      "extent": "E+W",
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    {
      "path": "section/20",
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      "number": "20",
      "heading": "Recovery of amount not accounted for etc.",
      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-20",
      "extent": "E+W",
      "status": "repealed",
      "parent": "part/III/crossheading/audit-of-accounts"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-21",
      "extent": "E+W",
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      "parent": "part/III/crossheading/audit-of-accounts"
    },
    {
      "path": "section/22",
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      "heading": "Extraordinary audit.",
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      "extent": "E+W",
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      "parent": "part/III/crossheading/audit-of-accounts"
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    {
      "path": "section/23",
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      "number": "23",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-23",
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      "path": "section/24",
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      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-24",
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      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-25",
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      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-25A",
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      "path": "section/25C",
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    {
      "path": "part/III/crossheading/miscellaneous-and-supplementary",
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      "path": "section/26",
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      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-26",
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      "path": "section/27",
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      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-27",
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    {
      "path": "section/28",
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      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-28",
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      "path": "section/28AA",
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      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-28AA",
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      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-28AB",
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    {
      "path": "section/28AC",
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      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-28AC",
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    {
      "path": "section/28A",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-28A",
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    },
    {
      "path": "section/28B",
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      "number": "28B",
      "heading": "General functions of Commission in relation to registered social landlords.",
      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-28B",
      "extent": "E+W",
      "status": "repealed",
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    {
      "path": "section/28C",
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      "number": "28C",
      "heading": "Provisions supplementary to s.28B.",
      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-28C",
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    },
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      "path": "section/28D",
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      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-28D",
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      "path": "section/28E",
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      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-28F",
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      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-29",
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      "path": "section/30",
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      "path": "section/31",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-31",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-32",
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      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-33",
      "extent": "E+W",
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      "parent": "part/III/crossheading/miscellaneous-and-supplementary"
    },
    {
      "path": "section/34",
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      "number": "34",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-34",
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    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-finance-act-1982/section-35",
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    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": ".",
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      "parent": "part/III/crossheading/miscellaneous-and-supplementary"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "Supplementary",
      "url": null,
      "extent": null,
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    },
    {
      "path": "section/37",
      "kind": "section",
      "number": "37",
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