{
  "url": "https://openlegislation.uk/accounts-and-audit-wales-amendment-regulations-2018/regulation-4",
  "json_url": "https://openlegislation.uk/accounts-and-audit-wales-amendment-regulations-2018/regulation-4.json",
  "legislation": "wsi/2018/91",
  "legislation_title": "The Accounts and Audit (Wales) (Amendment) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/accounts-and-audit-wales-amendment-regulations-2018",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Statement of accounts",
  "text": "In regulation 8(1)(c) (statement of accounts) after “keep a separate account” insert “, except accounts for pension funds administered in accordance with the Local Government Pension Scheme Regulations 2013”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2013/2356 as amended by the Local Government Pension Scheme (Miscellaneous Amendments) Regulations 2014 (S.I. 2014/44), the Local Government Pension Scheme (Offender Management) (Amendment) Regulations 2014 (S.I. 2014/1146), the Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255), the Local Government Pension Scheme (Amendment) Regulations 2015 (S.I. 2015/755), and the Enterprise Act 2016 (c. 12), section 42(2), Schedule 6, paragraph 5 (as from a day to be appointed)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2018/91/regulation/4",
    "retrieved_at": "2026-10-28T23:24:16.933296+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}