{
  "url": "https://openlegislation.uk/local-government-structural-changes-further-transitional-and-supplementary-provision-and-miscellaneous-amendments-regulations-2009/regulation-9",
  "json_url": "https://openlegislation.uk/local-government-structural-changes-further-transitional-and-supplementary-provision-and-miscellaneous-amendments-regulations-2009/regulation-9.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/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Responsibility for preparation of final accounts of predecessor councils",
  "text": "(1) It shall be the duty of a single tier council which is a county council to prepare and publish the final accounts of each of its related predecessor councils.\n(2) It shall be the duty of a single tier council which is a district council to prepare and publish the final accounts of such of its related predecessor councils as are district councils.\n(3) Where a predecessor council which is a county council is succeeded on the reorganisation date by more than one single tier council which is a district council, it shall be the duty of the single tier council that is the nominated council for the purposes of regulation 10 of the Local Government (Structural Changes) (Transfer of Functions, Property, Rights and Liabilities) Regulations 2008 (property consisting of financial reserves) to prepare and publish the final accounts of the county council.\n(4) The 2003 Regulations shall have effect for the purposes of paragraphs (1) to (3) as if—\n(a) in paragraph (1) of regulation 7 (statement of account)—\n(i) the first reference to a relevant body were a reference to the single tier council and not to any of its related predecessor councils; and\n(ii) the second such reference were a reference to a predecessor council and not to its related single tier council;\n(b) in paragraph (2) of regulation 10 (signing and approval of statement of accounts etc) as if—\n(i) the reference to the responsible financial officer were a reference to the section 151 officer; and\n(ii) the second reference to a relevant body (in the terms “the body”) were a reference to a predecessor council and not to its related single tier council;\n(c) where a single tier council is responsible for the preparation of final accounts as regards more than one predecessor council, and in relation to those final accounts—\n(i) in paragraph (3) of regulation 10, for “30th June” there were substituted “31st July”; and\n(ii) in paragraph (6) of that regulation, the reference to paragraph (3) were a reference to that paragraph as modified by sub-paragraph (i); and\n(d) the requirement in paragraph (1)(a) of regulation 11 (publication of statement of accounts etc) were a requirement for the single tier council to publish the final accounts of each of its predecessor councils.\n(5) Where paragraph (3) applies, the nominated council shall provide the other or all of the other related single tier councils (as the case may be) with such information relating to the final accounts as—\n(a) becomes available to the nominated council on or after the reorganisation date; and\n(b) as affects or is likely to affect the final accounts.\n(6) The nominated council shall provide information under paragraph (5) as soon as reasonably practicable after the information comes to its notice.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2008/2176."
    }
  ],
  "outstanding_effects": [
    {
      "type": "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/9",
    "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."
}