# The Accounts and Audit (Wales) Regulations 2014, Regulation 19: Internal drainage boards

Extent: E+W

An internal drainage board must charge to a revenue account an amount equal to the payments and contributions statutorily payable for that year under an arrangement accounted for as a defined benefit pension plan or as other long-term employee benefits (as defined in accordance with proper practices in relation to accounts).

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Source: https://www.legislation.gov.uk/wsi/2014/3362/regulation/19 (the official version)
Page: https://openlegislation.uk/accounts-and-audit-wales-regulations-2014/regulation-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.