Explanatory note

Under Part 1 of the Police Reform and Social Responsibility Act 2011 (“the 2011 Act”) chief constables in England and Wales and the Commissioner of Police of the Metropolis (“the Commissioner”) were established as corporations sole with the power to employ staff to enable them to exercise their functions or otherwise to assist their police forces.

Part 3 of Schedule 15 to the 2011 Act provides for the making of transfer schemes under which existing police civilian staff are to become employees of the relevant chief constable or the Commissioner. When these transfer schemes take effect, it will be for chief constables and the Commissioner to account for the pension liabilities in relation to these staff.

This Order modifies Schedules 2 and 4 to the 2011 Act, with the effect that chief constables and the Commissioner are treated as though they were subject to various local government enactments concerning accounting practices, and particularly the charging of expenditure to a revenue account. The purpose is to ensure that staff pension liabilities are treated in accordance with accepted practices in the accounts of chief constables and the Commissioner.

The relevant local government enactments are: sections 21 and 22 of the Local Government Act 2003; Parts 6 and 7 of the Local Authorities (Capital Finance and Accounting) (England) Regulations 2003 (S.I. 2003/3146) (and regulations 1 and 4(2) of those Regulations in so far as they apply for the purposes of Parts 6 and 7); Parts 5 and 6 of the Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003 (S.I.2003/3239) (and regulations 1 and 4(2) of those Regulations in so far as they apply for the purposes of Parts 5 and 6).

The modifications made by this Order cease to have effect on the coming into force of amendments to the 2011 Act having the same effect. Such amendments are made by clause 122 of the Anti-Social Behaviour, Crime and Policing Bill (H.C. Bill 93).

An Impact Assessment has not been produced for this instrument as there will be no quantifiable impact on business, charities or voluntary bodies.