{
  "url": "https://openlegislation.uk/local-government-finance-act-1992/section-116",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1992/section-116.json",
  "legislation": "ukpga/1992/14",
  "legislation_title": "Local Government Finance Act 1992",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1992",
  "path": "section/116",
  "kind": "section",
  "number": "116",
  "heading": "Interpretation: general.",
  "text": "(1) In this Act, unless the context otherwise requires—\n“the 1987 Act” means the Abolition of Domestic Rates Etc. (Scotland) Act 1987;\n“the 1988 Act” means the Local Government Finance Act 1988;\n“the Social Security Acts” means the Social Security Contributions and Benefits Act 1992 and the Social Security Administration Act 1992;\n“executive” and “executive arrangements\" have the same meaning as in Part II of the Local Government Act 2000;\n“financial year” means any period of twelve months beginning with 1st April;\n“the First-tier Tribunal for Scotland” means the First-tier Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014;\n“information” includes accounts, estimates and returns;\n“prescribed” means prescribed by regulations made by the Secretary of State.\n(2) Nothing in any private or local Act (whenever passed) shall in any way affect the operation of this Act or of anything done under it.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "In s. 116(1) definition of \"executive\" and \"executive arrangements\" inserted (E.W.) (11.7.2001 (E.), 1.4.2002 (W.)) by S.I. 2001/2237, arts. 2(n), 28(2); S.I. 2002/808, art. 27(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 116(1) inserted (S.) (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 8(7) (with sch. 1 paras. 1-4, 13-20)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1987 c. 47."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1988 c. 41."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "1992 c. 4."
    },
    {
      "type": "M",
      "label": "M4",
      "text": "1992 c. 5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/14/section/116",
    "retrieved_at": "2026-10-29T09:36:10.132114+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."
}