Commentary Part 5: Community Empowerment Chapter 1: Council Tax Section 73 – References to proper accounting practices
194.Section 73 amends the definition of “proper practices” in section 21 of the Local Government Act 2003 so that that section applies to the Local Government Finance Act 1992 and the Greater London Authority Act 1999. This amendment enables the term “proper practices” to be used in the amendments which are made to those Acts by sections 74 to 79.