22 “Revenue account”

22  “Revenue account”

(1)     References to a revenue account, in relation to a local authority, are to one of the following accounts for a financial year of the authority—

(a)     a revenue account which the authority is required to keep by virtue of any enactment;

(b)     a revenue account which the authority is required to keep in order to comply with proper practices;

(c)     any other revenue account which the authority decides to keep in accordance with proper

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