{
  "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-amendment-england-regulations-2010/regulation-7",
  "json_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-amendment-england-regulations-2010/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Short-term accumulating compensated absences",
  "text": "After regulation 30G, insert—\n“Short-term accumulating compensated absences\n30H. Where, in accordance with proper practices, a local authority includes an amount in respect of a liability for short-term accumulating compensated absences in its balance sheet, the authority must not charge to a revenue account an amount in respect of that liability until the date on which the liability ceases or is discharged.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Inserted by S.I. 2009/321."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/454/regulation/7",
    "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."
}