# The Local Government (Structural Changes) (Further Transitional and Supplementary Provision and Miscellaneous Amendments) Regulations 2009, Regulation 8: Interpretation of Part 4


(1) In this Part—
“the 2003 Regulations” means the Accounts and Audit Regulations 2003;
“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;
“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
“statement of accounts” means the statement required by paragraph (1) of regulation 7 (statement of accounts) of the 2003 Regulations.
(2) For the purposes of this Part—
(a) a preparing council—
(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
(ii) is related to a single tier council if it becomes that council on the reorganisation date; and
(b) a shadow council—
(i) is related to a single tier council if it becomes that council on the reorganisation date; and
(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.

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Source: https://www.legislation.gov.uk/uksi/2009/276/regulation/8 (the official version)
Page: https://openlegislation.uk/local-government-structural-changes-further-transitional-and-supplementary-provision-and-miscellaneous-amendments-regulations-2009/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.