- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (16/12/2004)
- Gwreiddiol (a wnaed Fel)
Point in time view as at 16/12/2004.
The Local Authorities (Capital Finance and Accounting) (England) Regulations 2003, PART 8 is up to date with all changes known to be in force on or before 21 December 2024. 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.
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32. The following levying bodies, within the meaning of section 74 of the Local Government Finance Act 1988 (levies)(1), are specified for the purposes of section 23(1)(o) (local authorities for the purposes of Part 1)—
(a)the Broads Authority(2);
(b)the Lee Valley Regional Park Authority(3);
(c)a National Park authority(4);
(d)the London Pensions Fund Authority(5); and
(e)the South Yorkshire Pensions Authority(6).
Commencement Information
I1Reg. 32 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)
33.—(1) [F1Subject to paragraph (4),] any local authority—
(a)whose credit ceiling on 31st March 2004, as determined under Part III of Schedule 3 to the Local Government and Housing Act 1989 (provisions supplementing Part IV – credit ceiling)(7), was a negative amount; and
(b)who was a debt-free authority on that date,
may treat [F2the whole or part of] the amount specified in paragraph (2) as if it were a capital receipt to which regulation 23 applies.
(2) Subject to paragraph (3), the amount specified is the amount which was, on 31st March 2004, the amount set aside by the authority (whether voluntarily or pursuant to a requirement under Part IV of the Local Government and Housing Act 1989 (revenue accounts and capital finance of local authorities)) as provision to meet credit liabilities.
(3) The amount specified in paragraph (2) shall not exceed the amount by which the local authority’s credit ceiling on 31st March 2004 was less than nil.
[F3(4) Any decision to treat the whole or part of the amount specified in paragraph (2) as if it were a capital receipt, by virtue of paragraph (1), shall be made by the local authority before 1st October 2005.
(5) Any amount treated as if it were a capital receipt, by virtue of paragraph (1), shall be treated as if it were received during the financial year beginning on 1st April 2004.]
Textual Amendments
F1Words in reg. 33(1) inserted (16.12.2004) by The Local Authorities (Capital Finance and Accounting) (Amendment) (England) (No. 2) Regulations 2004 (S.I. 2004/3055), regs. 1(1), 7(a)(i)
F2Words in reg. 33(1) inserted (16.12.2004) by The Local Authorities (Capital Finance and Accounting) (Amendment) (England) (No. 2) Regulations 2004 (S.I. 2004/3055), regs. 1(1), 7(a)(ii)
F3Reg. 33(4)(5) added (16.12.2004) by The Local Authorities (Capital Finance and Accounting) (Amendment) (England) (No. 2) Regulations 2004 (S.I. 2004/3055), regs. 1(1), 7(b)
Commencement Information
I2Reg. 33 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)
34. For the purposes of paragraph 4 of Schedule 1 (loans by parish councils and charter trustees) any local authority which is a local authority for the purposes of Part 1 or Schedule 1 is specified as a qualifying local government body.
Commencement Information
I3Reg. 34 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)
1988 c. 41; there are amendments to section 74 which are not relevant to these Regulations.
The Broads Authority was established by section 1 of the Norfolk and Suffolk Broads Act 1988 (c. 4).
The Lee Valley Regional Park Authority was established by the Lee Valley Regional Park Act 1966 (c. xli).
National Park authorities are established under section 63 of the Environment Act 1995 (c. 25).
The London Pensions Fund Authority was established by S.I. 1989/1815.
The South Yorkshire Pensions Authority was established by S.I. 1987/2110.
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