{
  "url": "https://openlegislation.uk/local-government-reorganisation-walesfinance-order-1996/article-6",
  "json_url": "https://openlegislation.uk/local-government-reorganisation-walesfinance-order-1996/article-6.json",
  "legislation": "uksi/1996/88",
  "legislation_title": "The Local Government Reorganisation (Wales)(Finance) Order 1996",
  "legislation_url": "https://openlegislation.uk/local-government-reorganisation-walesfinance-order-1996",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": "Local financial returns",
  "text": "(1) Where a divided authority has not made a return as required under section 168 of the 1972 Act (local financial returns) for any preceding year, the designated authority shall as soon as is reasonably practicable after 1st April 1996 make such a return.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 168 was amended by paragraphs 17 and 18 of Schedule 3 to the Local Government Finance (Repeals, Savings and Consequential Amendments) Order 1990 (S.I. 1990/776) and paragraph 34 of Schedule 13 to the Local Government Finance Act 1992 (c. 14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/88/article/6",
    "retrieved_at": "2026-10-29T12:54:19.425614+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."
}