References to a revenue account, in relation to a local authority, are to one of the following accounts for a financial year of the authority—
a revenue account which the authority is required to keep by virtue of any enactment;
a revenue account which the authority is required to keep in order to comply with proper practices;
any other revenue account which the authority decides to keep in accordance with proper practices.
This section has effect for the purposes of—
the Local Government and Housing Act 1989 (c. 42),
any enactment passed after or in the same Session as that Act, and
any earlier enactment amended by that Act or an enactment falling within paragraph (b).
In this section, "local authority" includes—
a parish council,
a parish meeting of a parish which does not have a separate parish council,
a community council,
a Passenger Transport Executive,
the London Waste and Recycling Board,
charter trustees (within the meaning of the Local Audit and Accountability Act 2014),
a port health authority for a port health district that is wholly in England,
a conservation board established by order of the Secretary of State under section 86 of the Countryside and Rights of Way Act 2000,
a chief constable for a police force for a police area in England,
the Commissioner of Police of the Metropolis,
an internal drainage board for an internal drainage district—
wholly in England, or
partly in England and partly in Wales, and
any other person or body which for the time being is a relevant authority for the purposes of the Local Audit and Accountability Act 2014 and—
is not listed in paragraphs (a) to (k) or section 23(1),
is not a health service body (within the meaning of that Act),
is not specified in regulations under section 23(2), and
does not fall within a class of bodies so specified.