{
  "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-amendment-england-regulations-2010/regulation-5",
  "json_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-amendment-england-regulations-2010/regulation-5.json",
  "legislation": "uksi/2010/454",
  "legislation_title": "The Local Authorities (Capital Finance and Accounting) (Amendment) (England) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-amendment-england-regulations-2010",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Expenditure to be capital expenditure",
  "text": "In regulation 25(3)—\n(a) at the end of sub-paragraph (c), for “,” substitute “; or”; and\n(b) after subparagraph (c) insert—\n“(d) the acquisition of shares in an investment scheme approved by the Treasury under section 11(1) of the Trustee Investments Act 1961 (local authority investment schemes),”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Inserted by S.I. 2004/534, and amended by S.I. 2007/573."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1961 (c. 62). Section 11(1) has been amended by section 93(1) of and Schedule 18 to the London Government Act 1963 (c. 33) and section 102 of and Schedule 17 to the Local Government Act 1985 (c. 51)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/454/regulation/5",
    "retrieved_at": "2026-10-29T02:51:35.296688+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."
}