The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2015

Section 21 of the Local Government Act 2003 (“the 2003 Act”), and regulations made under it, make provision in respect of accounting practices to be followed by local authorities. Schedule 12 to the Local Audit and Accountability Act 2014 extends the scope of section 21 of the 2003 Act to include a number of local authority bodies which were not previously subject to that section (“the new bodies”).