The Local Authorities (Capital Finance and Accounting) (England) Regulations 2003, Section 30 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
30.—[F1(1)] For a financial year beginning on or after 1st April 2004, a local authority shall charge to a revenue account an amount equal to the retirement benefits payments and contributions to pension funds which are payable for that financial year in accordance with the [F2statutory requirements mentioned in] regulation 4(2).
[F3(2) In relation to any person or body which is a local authority for the purposes of section 21 by virtue of subsection (6)(b), (e), (g), (h), (k) or (l) of that section, this regulation has effect as if the reference in paragraph (1) to 1st April 2004 were a reference to 1st April 2015.]
Textual Amendments
F1Reg. 30 renumbered as reg. 30(1) (1.4.2015) by The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2015 (S.I. 2015/341), regs. 1, 2(3)(a)
F2Words in reg. 30 substituted (31.3.2010) by The Local Authorities (Capital Finance and Accounting) (Amendment) (England) Regulations 2010 (S.I. 2010/454), regs. 1(1)(a), 3(3)
F3Reg. 30(2) inserted (1.4.2015) by The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2015 (S.I. 2015/341), regs. 1, 2(3)(b)
Modifications etc. (not altering text)
C1Reg. 30 applied by S.I. 2004/1778, art. 23A (as inserted (25.6.2009) by The Chilterns Area of Outstanding Natural Beauty (Establishment of Conservation Board) (Amendment) Order 2009 (S.I. 2009/1578), arts. 1(b), 2)
Commencement Information
I1Reg. 30 in force at 1.1.2004 for specified purposes and 1.4.2004 in so far as not already in force, see reg. 1(1)
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