United Kingdom · regulation
Ask the law about thisMore laws of United KingdomFor machines: Markdown
In force since 2025-04-23, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
sha256 fe53c68280be406ca7b9812192de3295c350729d227dce3e3ab9a2947197e68b
No one has proposed a change to this act yet.
2025 No. 422 LOCAL GOVERNMENT, ENGLAND The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2025 Made at 10.40 a.m. on 1st April 2025 Laid before Parliament at 4.00 p.m. on 1st April 2025 Coming into force 23rd April 2025 The Secretary of State makes these Regulations in exercise of the powers conferred by sections 21(1) and 123(1) and (2) of the Local Government Act 2003.
Propose a change(1) These Regulations may be cited as the Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2025. (2) These Regulations come into force on 23rd April 2025. (3) These Regulations extend to England and Wales.
Propose a changeThe Local Authorities (Capital Finance and Accounting) (England) Regulations 2003 are amended as follows.
Propose a changeIn regulation 30K (Fair value gains and losses of pooled investment funds), for paragraph (5) substitute— (5) This regulation applies in relation to accounts prepared for financial years falling within the period— (a) beginning with 1st April 2018 and ending with 31st March 2025; (b) beginning with 1st April 2025 and ending with 31st March 2029, in respect of an investment mentioned in paragraph (2)(a) that was made before 1st April 2024. .
Propose a changeIn regulation 30M(1)(a) (Accounting for infrastructure assets), for “2024” substitute “2028”.
Propose a change