The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2026
The Local Authorities (Capital Finance and Accounting) (England) Regulations 2003 (“the 2003 Regulations”) make provision about the accounting practices to be followed by local authorities, including (in particular) with respect to the charging of expenditure to revenue accounts.
Lifecycle
Department
Made
25 Feb 2026
—
In force
31 Mar 2026
Enabling power
The Secretary of State makes these Regulations in exercise of the powers conferred by sections 21(1) and 123(1) of the Local Government Act 2003.
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