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1.—(1) These Regulations may be cited as the Local Authorities (Capital Finance and Accounting) (Amendment) (England) Regulations 2007 and shall come into force for the purposes of this regulation and regulations 3 and 5 on 30th March 2007 and for all other purposes on 1st April 2007.
(2) These Regulations apply only in relation to local authorities in England(1).
(3) Regulations 3 and 7 shall not apply to parish councils and charter trustees(2).
(4) In these Regulations, “the Principal Regulations” means the Local Authorities (Capital Finance and Accounting) (England) Regulations 2003(3).
As regards the application of Part 1 of the Local Government Act 2003 to Wales, see section 24 of that Act.
As regards the application of Part 1 of the Local Government Act 2003 to parish councils and charter trustees, see sections 19, 21(6) and 22(6) of that Act. See also regulation 1(3) of the Principal Regulations and regulation 1(3) of S.I. 2006/521 (which amended the Principal Regulations) which provide for certain regulations not to apply to parish councils and charter trustees.
S.I. 2003/3146, as amended by S.I. 2004/534, 2004/3055 and 2006/521.
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