Clause 21 - Accounting practices
Local Government Bill
3:30 pm
Mr Nick Raynsford (Minister of State (Local and Regional Government), Office of the Deputy Prime Minister; Greenwich and Woolwich, Labour)
The hon. Gentleman will understand that complex territory can change over time. If there were any doubt about proper interpretation, the principle of the primacy of statute should be preserved. That is the sole purpose of the clause. Such a provision is sensible because, over the years, accounting practices can change. There can be variations in them and, while it is appropriate that usual accounting practices should apply whenever possible to local government, differences can occur because of specific issues that apply uniquely to local government. A conflict may arise in the future in respect of changes in accounting rules and practices that have not necessarily been informed by long-standing local authority statutory provision. The provision is in the Bill to avoid ambiguity or doubt, not because we envisage the Secretary of State approving, by regulations, practices that are in conflict with the statute.