{
  "url": "https://openlegislation.uk/local-government-structural-changes-further-transitional-and-supplementary-provision-and-miscellaneous-amendments-regulations-2009/regulation-8",
  "json_url": "https://openlegislation.uk/local-government-structural-changes-further-transitional-and-supplementary-provision-and-miscellaneous-amendments-regulations-2009/regulation-8.json",
  "legislation": "uksi/2009/276",
  "legislation_title": "The Local Government (Structural Changes) (Further Transitional and Supplementary Provision and Miscellaneous Amendments) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/local-government-structural-changes-further-transitional-and-supplementary-provision-and-miscellaneous-amendments-regulations-2009",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Interpretation of Part 4",
  "text": "(1) In this Part—\n“the 2003 Regulations” means the Accounts and Audit Regulations 2003;\n“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;\n“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 affairs; and\n“statement of accounts” means the statement required by paragraph (1) of regulation 7 (statement of accounts) of the 2003 Regulations.\n(2) For the purposes of this Part—\n(a) a preparing council—\n(i) 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\n(ii) is related to a single tier council if it becomes that council on the reorganisation date; and\n(b) a shadow council—\n(i) is related to a single tier council if it becomes that council on the reorganisation date; and\n(ii) 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2003/533, amended by S.I. 2004/556 and S.I. 2006/564."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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."
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/2018/930",
      "affecting_title": "The Local Government (Structural Changes) (General) (Amendment) Regulations 2018"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2018/930",
      "affecting_title": "The Local Government (Structural Changes) (General) (Amendment) Regulations 2018"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/276/regulation/8",
    "retrieved_at": "2026-10-29T03:18:02.690380+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."
}