{
  "url": "https://openlegislation.uk/local-authorities-capital-finance-amendment-england-regulations-2004/regulation-2",
  "json_url": "https://openlegislation.uk/local-authorities-capital-finance-amendment-england-regulations-2004/regulation-2.json",
  "legislation": "uksi/2004/459",
  "legislation_title": "The Local Authorities (Capital Finance) (Amendment) (England) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/local-authorities-capital-finance-amendment-england-regulations-2004",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Expenditure not required to be charged to a revenue account - expenditure in respect of liabilities for retirement benefits",
  "text": "In regulation 12B(2) of the Local Authorities (Capital Finance) Regulations 1997—\n(a) at the end of sub-paragraph (e), the word “and” shall be omitted; and\n(b) after sub-paragraph (f), there shall be inserted—\n“(g) section 31 of the London County Council (General Powers) Act 1921 (compensation to persons in Council’s service on abolition of office); and\n(h) the “principal civil service pension scheme” within the meaning of section 2(10) of the Superannuation Act 1972 (further provisions relating to superannuation schemes under section 1) and for the time being in force.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1997/319; regulation 12B was inserted by S.I. 2003/515."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1921 c. l; section 31 was amended by S.I. 1974/520, S.I. 1977/1341 and section 40 of the Greater London Council (General Powers) Act 1968 (c. xxxix)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1972 c. 11."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/459/regulation/2",
    "retrieved_at": "2026-10-29T05:31:59.599826+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."
}