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The Local Authorities (Capital Finance and Accounting) (England) Regulations 2003, PART 7 is up to date with all changes known to be in force on or before 15 August 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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30. For a financial year beginning on or after 1st April 2004, a local authority shall charge to a revenue account an amount equal to the retirement benefits payments and contributions to pension funds which are payable for that financial year in accordance with the legislation specified in sub-paragraphs (a) and (c) to (h), and the scheme specified in sub-paragraph (b), of regulation 4(2).
Commencement Information
I1Reg. 30 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)
31. For the purposes of section 21(2) (accounting practices) the accounting practices contained in the following codes of practice and guide are proper practices—
(a)“A Statement of Recommended Practice: Code of Practice on Local Authority Accounting in the United Kingdom” published by CIPFA, as amended or reissued from time to time(1);
(b)“Best Value Accounting Code of Practice” published by CIPFA, as amended or reissued from time to time(2); and
(c)in relation to parish councils only, “Governance and Accountability in Local Councils in England and Wales: A Practitioners' Guide 2003 Edition” published jointly by the National Association of Local Councils and the Society of Local Council Clerks, as amended or reissued from time to time(3).
Commencement Information
I2Reg. 31 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)
The current issue of this code of practice was published in London in 2003. ISBN 0 85299 981 X. Back [1]
The current issue of this code of practice was published in London in 2003. ISBN 0 85299 975 5.
The current issue of this guide was published in Taunton in 2003.
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