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The Local Authorities (Capital Finance and Accounting) (England) Regulations 2003
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Changes over time for: Section 28
Changes to legislation:
The Local Authorities (Capital Finance and Accounting) (England) Regulations 2003, Section 28 is up to date with all changes known to be in force on or before 26 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.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Regulation 28:
- reg. 1(3A) substituted by S.I. 2024/478 reg. 2(2)(b)
- reg. 28(4)-(7) inserted by S.I. 2024/478 reg. 2(4)(c)
Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- reg. 1(3A) substituted by S.I. 2024/478 reg. 2(2)(b)
- reg. 28(4)-(7) inserted by S.I. 2024/478 reg. 2(4)(c)
[F1Determination of minimum revenue provisionE+W
28.—[F2(1)] A local authority shall determine for the current financial year an amount of minimum revenue provision which it considers to be prudent.]
[F3(2) The amount determined under paragraph (1) must include an amount equal to any expected or actual credit loss which—
(a)relates to a loan given by the local authority to any person or body on or after 7th May 2024, and
(b)is recognised by the authority during the current financial year in accordance with proper practices.
(3) A local authority may reduce the amount specified in paragraph (2) by deducting—
(a)any amount of minimum revenue provision the local authority has already charged to a revenue account in respect of the financing of the loan, and
(b)any amount of receipts, capital or otherwise, used to repay the principal of any amount borrowed to finance that loan.]
Textual Amendments
F1Reg. 28 substituted (31.3.2008) by The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2008 (S.I. 2008/414), regs. 1(1), 4(1)
F2Reg. 28 renumbered as reg. 28(1) (7.5.2024) by The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2024 (S.I. 2024/478), regs. 1(3), 2(4)(a)
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