{
  "url": "https://openlegislation.uk/local-government-finance-act-1982/schedule-5/paragraph-8",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1982/schedule-5/paragraph-8.json",
  "legislation": "ukpga/1982/32",
  "legislation_title": "Local Government Finance Act 1982",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1982",
  "path": "schedule/5/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "(1) In section 2(7) of the Local Government, Planning and Land Act 1980, for paragraph (b) there shall be substituted—\n“(b) its inclusion in a statement of accounts prepared by an authority to which this section applies in accordance with regulations under section 23 of the Local Government Finance Act 1982 or in an abstract of accounts prepared by such an authority in accordance with regulations under section 105 of the Local Government (Scotland) Act 1973; or”.\n(2) In section 14(1) of that Act, for the words “section 166 of the Local Government Act 1972” there shall be substituted the words “ section 23 of the Local Government Finance Act 1982 ”.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 5 para. 8(3) repealed by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 194(2), Sch. 12 Pt. I"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1980 c. 65."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1982/32/schedule/5/paragraph/8",
    "retrieved_at": "2026-10-29T10:11:05.643329+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."
}