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In force since 2024-06-01, 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.
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2024 No. 602 Local Government, England The Local Authorities (Capital Finance and Accounting) (England) (Amendment) (No. 2) Regulations 2024 Made 3rd May 2024 Laid before Parliament 7th May 2024 Coming into force 1st June 2024 The Secretary of State makes these Regulations in exercise of the powers conferred by sections 16(2)(a), 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) (No. 2) Regulations 2024. (2) These Regulations come into force on 1st June 2024. (3) These Regulations extend to England and Wales.
Propose a change(1) The Local Authorities (Capital Finance and Accounting) (England) Regulations 2003 are amended as follows. (2) In regulation 1(5) (citation, commencement, application and interpretation)— (a) omit the definition of “money market fund”; (b) in the definition of “relevant period”, for “three” substitute “five”; (c) in the definition of “relevant UCITS”, after paragraph (c) insert— or an EEA UCITS which is a recognised scheme under section 271A or 272 of the Financial Services and Markets Act 2000, or an EEA UCITS— to which Article 4(1)(aa) of Regulation 2017/1131 of the European Parliament and of the Council of 14th June 2017 on Money Market Funds applies, and which is marketed in accordance with Chapter 3 of Part 6 of the Alternative Investment Fund Managers Regulations 2013; . (3) In regulation 25(3) (expenditure to be capital expenditure), omit sub-paragraph (a). (4) In regulation 30K(1) (fair value gains and losses of pooled investment funds), in the definition of “pooled investment fund” omit paragraph (a).
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