The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2018

1. Introductory Text

2. 1. Citation and commencement

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

4. 3. Back payments following unequal pay: use of capital receipts

5. 4. Back payments following unequal pay: further temporary accounting treatment

6. 5. Fair value gains and losses of pooled investment funds

7. Signature

8. Explanatory Note