91 General funds
Local Government Finance Act 1988 (1988 c 41) | Legislation

91  General funds

(1)     For the purposes of this section each of the following is a relevant authority—

(a)     a district council,

[(aa)     a county council to which have been transferred, by or in consequence of an order under section 17 of the Local Government Act 1992[. . . or Part 1 of the Local Government and Public Involvement in Health Act 2007], the functions of district councils in relation to the county council's area,]

[(ab)     the Greater London Authority,]

(b)     a London borough council, and

(c)     the Council of the Isles of Scilly.

(2)     Every relevant authority shall establish, and then maintain, a fund (to be called its general fund) in accordance with this Part.

(3)     [Subject to [subsections (3A)] [to (3D)] below,] an authority's general fund must be established on 1 April 1990.

[(3A)     In the case of a district council which is established for an area by an order under section 17 of the Local Government Act 1992 [or section 17 of the Regional Assemblies (Preparations) Act 2003], the general fund must be established on

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