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Statutory Instruments

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

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.

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

2. In regulation 30L of the Local Authorities (Capital Finance and Accounting) (England) Regulations 2003(2) (deficit relating to schools budget), in each of paragraphs (1), (3) and (5), for “31st March 2026” substitute “31st March 2028”.

Signed by authority of the Secretary of State for Housing, Communities and Local Government

Alison McGovern

Minister of State

Ministry of Housing, Communities and Local Government

25th February 2026

(2)

S.I. 2003/3146; regulation 30L was inserted by S.I. 2020/1212 and amended by S.I. 2022/1328.

Status: This is the original version (as it was originally made).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 2026 (2026/171)
Version from: original only

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in force Provision is in force
in force* In force only for specified purposes (for detail about the purposes see/hover footnote)
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