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Statutory Instruments

2023 No. 241

Local Government, England

The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2023

Made

1st March 2023

Laid before Parliament

6th March 2023

Coming into force

31st March 2023

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

1. —(1) These Regulations may be cited as the Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2023.

(2) These Regulations come into force on 31st March 2023.

(3) These Regulations extend to England and Wales.

Amendment of the Local Authorities (Capital Finance and Accounting) (England) Regulations 2003

2. In regulation 30K(5) of the Local Authorities (Capital Finance and Accounting) (England) Regulations 2003 (fair value gains and losses of pooled investment funds)( 2 ), for “2023” substitute “2025” .

Signed by authority of the Secretary of State for Levelling Up, Housing and Communities

Lee Rowley

Parliamentary Under Secretary of State

Department for Levelling Up, Housing and Communities

1st March 2023

( 1 )

2003 c. 26 .

( 2 )

S.I. 2003/3146 ; relevant amending instruments are S.I. 2018/1207 , 2019/396 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2023 (2023/241)

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