Regulation 8 Interpretation of Part 4
In this Part—
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“the 2003 Regulations” means the Accounts and Audit Regulations 2003f1;
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“final accounts”, in relation to a predecessor council, means the council’s statement of accounts for the financial year ending immediately before the reorganisation date;
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“section 151 officer”, in relation to a predecessor council, a preparing council, a shadow council or a single tier council, means the person who is for the time being appointed by the council to be responsible for the administration of its financial affairsf2; and
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“statement of accounts” means the statement required by paragraph (1) of regulation 7 (statement of accounts) of the 2003 Regulations.
For the purposes of this Part—
a preparing council—
is related to a predecessor council if it has the function of preparing for and facilitating the economic, effective, efficient and timely transfer to a single tier council of the functions of the predecessor council; and
is related to a single tier council if it becomes that council on the reorganisation date; and
a shadow council—
is related to a single tier council if it becomes that council on the reorganisation date; and
is related to a predecessor council if, during the transitional period, it prepares to assume (as a single tier council) the functions of the predecessor council.
Annotations
Footnotes
- f1
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S.I. 2003/533, amended by S.I. 2004/556 and S.I. 2006/564.
- f2
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In relation to shadow councils, see, for example, article 8(1)(b) of S.I. 2008/6341 and article 7(1)(b) of S.I. 2008/907.