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The Local Authorities (Capital Finance and Accounting) (England) Regulations 2003

Changes to legislation:

The Local Authorities (Capital Finance and Accounting) (England) Regulations 2003 is up to date with all changes known to be in force on or before 02 August 2024. There are changes that may be brought into force at a future date. Help about Changes to Legislation

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Information:

You searched for provisions that are applicable to Wales. The matching provisions are highlighted below. Where no highlighting is shown the matching result may be contained within a footnote.

  1. Introductory TextNext Match

  2. PART 1 PRELIMINARYPrevious MatchNext Match

    1. 1.Citation, commencement, application and interpretationPrevious MatchNext Match

  3. PART 2 BORROWINGPrevious MatchNext Match

    1. 2.Code of practicePrevious MatchNext Match

  4. PART 3 CREDIT ARRANGEMENTSPrevious MatchNext Match

    1. TRANSACTIONS WHICH ARE CREDIT ARRANGEMENTS Previous MatchNext Match

      1. 2A.Securitisation transactionsPrevious MatchNext Match

    2. TRANSACTIONS WHICH ARE NOT CREDIT ARRANGEMENTSPrevious MatchNext Match

      1. 3.Liabilities that do not arise from capital expenditurePrevious MatchNext Match

      2. 4.Retirement benefitsPrevious MatchNext Match

    3. SUPPLEMENTARY PROVISIONPrevious MatchNext Match

      1. 5.Varied transactionsPrevious MatchNext Match

    4. COST OF CREDIT ARRANGEMENTSPrevious MatchNext Match

      1. 6.Calculation of cost of credit arrangementsPrevious MatchNext Match

  5. PART 4 CAPITAL RECEIPTSPrevious MatchNext Match

    1. SUMS TO BE TREATED AS CAPITAL RECEIPTSPrevious MatchNext Match

      1. 7.Repayment of loan etc. to a local authorityPrevious MatchNext Match

      2. 7A.BondsPrevious MatchNext Match

      3. 8.Disposal of mortgage portfolioPrevious MatchNext Match

      4. 9.Payment made to redeem landlord’s sharePrevious MatchNext Match

      5. 9A.Social HomeBuy receiptsPrevious MatchNext Match

      6. 9B.Securitisation transaction receiptsPrevious MatchNext Match

    2. SUMS NOT TO BE TREATED AS CAPITAL RECEIPTSPrevious MatchNext Match

      1. 10.Capital receipts not exceeding £10,000Previous MatchNext Match

      2. 11.Operating and finance leasesPrevious MatchNext Match

    3. POOLING OF RECEIPTSPrevious MatchNext Match

      1. 12.Pooling of receipts from housing landPrevious MatchNext Match

      2. 13.Interest on late paymentsPrevious MatchNext Match

      3. 14.Specified amountPrevious MatchNext Match

      4. 15.Capital receipt treated as reducedPrevious MatchNext Match

      5. 16.Available capital allowancePrevious MatchNext Match

      6. 16A.Available Social HomeBuy allowancePrevious MatchNext Match

      7. 16B.Total Social HomeBuy allowancePrevious MatchNext Match

      8. 17.Total capital allowancePrevious MatchNext Match

      9. 18.Provision of affordable housingPrevious MatchNext Match

      10. 19.Regeneration projectsPrevious MatchNext Match

      11. 20.Capital receipts reduced by costs of buying back dwellings in the preceding yearPrevious MatchNext Match

      12. 20A.Capital receipts reduced by consideration for former new town assetsPrevious MatchNext Match

      13. 21.Transitional reductions for debt-free authoritiesPrevious MatchNext Match

      14. 22.Non-money receiptsPrevious MatchNext Match

    4. MISCELLANEOUSPrevious MatchNext Match

      1. 23.Use of capital receiptsPrevious MatchNext Match

  6. PART 5 SUPPLEMENTARYPrevious MatchNext Match

    1. 24.GuidancePrevious MatchNext Match

    2. 25.Expenditure to be capital expenditurePrevious MatchNext Match

    3. 26.Expenditure not to be capital expenditurePrevious MatchNext Match

  7. PART 6 REVENUE PROVISIONPrevious MatchNext Match

    1. 27.Duty to make revenue provisionPrevious MatchNext Match

    2. 28.Determination of minimum revenue provisionPrevious MatchNext Match

    3. 29.Past deficiencies in minimum revenue provisionPrevious MatchNext Match

  8. PART 7 ACCOUNTSPrevious MatchNext Match

    1. 29A.Accounting for capital expenditurePrevious MatchNext Match

    2. 30.Retirement benefitsPrevious MatchNext Match

    3. 30A.Back payment following unequal payPrevious MatchNext Match

    4. 30AA.Back payments following unequal pay – further temporary accounting treatmentPrevious MatchNext Match

    5. 30B.Early repayment of loans – premiums and discounts at 31st March 2007Previous MatchNext Match

    6. 30C.Early repayment of loans – premiums and discounts after 31st March 2007Previous MatchNext Match

    7. 30D.Interest on loans given by local authoritiesPrevious MatchNext Match

    8. 30E.Interest on stepped interest rate loans taken out by local authoritiesPrevious MatchNext Match

    9. 30F.Financial guarantees given by local authoritiesPrevious MatchNext Match

    10. 30G.Impairment of certain investmentsPrevious MatchNext Match

    11. 30H.Short-term accumulating compensated absencesPrevious MatchNext Match

    12. 30I.Lease classificationPrevious MatchNext Match

    13. 30J.Special accounting provision in respect of non-domestic rating liabilitiesPrevious MatchNext Match

    14. 30K.Fair value gains and losses of pooled investment fundsPrevious MatchNext Match

    15. 30L.Deficit relating to schools budgetPrevious MatchNext Match

    16. 30M.Accounting for infrastructure assetsPrevious MatchNext Match

    17. 31.Proper practicesPrevious MatchNext Match

  9. PART 8 MISCELLANEOUS PROVISIONSPrevious MatchNext Match

    1. 32.Local authorities for the purposes of Part 1 of the Local Government Act 2003 – levying bodiesPrevious MatchNext Match

    2. 33.Use of amounts set aside under the Local Government and Housing Act 1989Previous MatchNext Match

    3. 34.Loans to qualifying local government bodiesPrevious MatchNext Match

  10. SignaturePrevious MatchNext Match

    1. SCHEDULEPrevious MatchNext Match

      Calculation of the sub-liabilityPrevious MatchNext Match

      1. 1.(1) This Schedule applies to capital receipts derived from dwellings...Previous MatchNext Match

      2. 2.In this Schedule— “available buy back allowance” is an amount...Previous MatchNext Match

      3. 3.(1) The buy back allowance for the relevant financial year...Previous MatchNext Match

      4. 4.In this Schedule— A means the total receipts received from...Previous MatchNext Match

      5. 4A.Subject to paragraph 4C, the assumed debt is— Previous MatchNext Match

      6. 4B.Subject to paragraph 4D, the local authority share cap is—...Previous MatchNext Match

      7. 4C.(1) This paragraph applies to North Yorkshire Council, Somerset Council...Previous MatchNext Match

      8. 5.E (the total transaction cost) means— H × I ....Previous MatchNext Match

      9. 6.F*** means— B − C − F * * except...Previous MatchNext Match

      10. 7.M means A * − E * − F *...Previous MatchNext Match

      11. 8.G means— (a) in the period of quarter 1— D...Previous MatchNext Match

      12. 9.(1) L** means— 183,000,000 ÷ P (2) Subject to sub-paragraph...Previous MatchNext Match

      13. 10.L means— (a) in the financial year 2012 to 2013—...Previous MatchNext Match

      14. 11.F means— F * * * except where ( E...Previous MatchNext Match

      15. 12.J means an amount of the available buy back allowance...Previous MatchNext Match

      16. 13.K means— A − E − F − G −...Previous MatchNext Match

  12. Explanatory NotePrevious Match

Yn ôl i’r brig

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