{
  "url": "https://openlegislation.uk/local-government-finance-act-1988/section-112",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1988/section-112.json",
  "legislation": "ukpga/1988/41",
  "legislation_title": "Local Government Finance Act 1988",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1988",
  "path": "section/112",
  "kind": "section",
  "number": "112",
  "heading": "Financial administration as to certain authorities.",
  "text": "(1) On and after the commencement day each authority mentioned in subsection (2) below shall make arrangements for the proper administration of its financial affairs and shall secure that one of its officers has responsibility for the administration of those affairs.\n(2) The authorities are—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(ab) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) any combined fire and rescue authority.,\n(c) any economic prosperity board established under section 88 of the Local Democracy, Economic Development and Construction Act 2009.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 112(2)(a) omitted (22.11.2012) by virtue of Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 187; S.I. 2012/2892, art. 2(i)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 112(2)(ab) repealed (1.4.2002) by 2001 c. 16, ss. 128, 137, Sch. 6 Pt. 2 para. 47, Sch. 7 Pt. 5(1); S.I. 2002/344, art. 3(k)(m) (with transitional provisions in art. 4)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 112(2)(b) substituted (1.10.2004 except in relation to W., 10.11.2004 for W.) by Fire and Rescue Services Act 2004 (c. 21), s. 61, Sch. 1 para. 68(3); S.I. 2004/2304, art. 2; S.I. 2004/2917, art. 2"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 112(2)(c) inserted (17.12.2009) by Local Democracy, Economic Development and Construction Act 2009 (c. 20), s. 148(6), Sch. 6 para. 78; S.I. 2009/3318, art. 2(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/41/section/112",
    "retrieved_at": "2026-10-29T09:47:47.629286+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."
}