Clause 21 - Accounting practices
Local Government Bill
3:15 pm
Mr Geoffrey Clifton-Brown (Cotswold, Conservative)
We have had a debate about accounting practices, regulations and the code. I have a simple question to put to the Minister. Clause 21(2) refers to accounting practices
''(a) which the authority is required to follow by virtue of any enactment, or
(b) which are contained in a code of practice . . . made by the Secretary of State.''
Under subsection (3), when there is a conflict between the two practices, those that are subject to Acts of
Parliament will take precedence. Why would the Secretary of State make regulations to make a code of practice that conflicted with a code of practice enacted by statute? Will the Minister tell us what on earth the Government have in mind and explain in what circumstances a conflict could arise?