---
title: "The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2026"
id: b8e6675c-8aeb-45a3-8106-a737b29e418b
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/171
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/b8e6675c-8aeb-45a3-8106-a737b29e418b
language: en
in_force_from: 2026-03-31
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/171/data.xml
read_on: 2026-11-10
sha256: 24140fbe168ec5539be692077d994b9effb83877d05272e14630cc9aeedd6c34
provisions: 3
---

# The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2026

## Title and introductory text {#prelims}

2026 No. 171
LOCAL GOVERNMENT, ENGLAND
The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2026
Made
25th February 2026
Laid before Parliament
2nd March 2026
Coming into force
31st March 2026
The Secretary of State makes these Regulations in exercise of the powers conferred by sections 21(1) and 123(1) of the Local Government Act 2003.

## 1 Citation, commencement and extent {#regulation-1}

(1) These Regulations may be cited as the Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2026.
(2) These Regulations come into force on 31st March 2026.
(3) These Regulations extend to England and Wales.

## 2 Amendment of the Local Authorities (Capital Finance and Accounting) (England) Regulations 2003 {#regulation-2}

In regulation 30L of the Local Authorities (Capital Finance and Accounting) (England) Regulations 2003 (deficit relating to schools budget), in each of paragraphs (1), (3) and (5), for “31st March 2026” substitute “31st March 2028”.