Part II Non-domestic Rating Accounts
Local Government Finance Act 1992 (1992 c 14) | Legislation

Part II Non-domestic Rating Accounts

The accounts

6

(1)     In accordance with this Part of this Schedule the Secretary of State shall keep, in respect of the financial year 1993–94 and each subsequent financial year, an account (to be called a non-domestic rating account).

[(2)     The Scottish Ministers shall send each account kept by them in accordance with sub-paragraph (1) to the Auditor General for Scotland for auditing.]

Credits and debits

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(1)     For each financial year there shall be credited (as items of account) to the account kept for the year any sums received by the Secretary of State in the year

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