# The Local Authorities (Capital Finance and Accounting) (Amendment) (England) Regulations 2010, Regulation 7: Short-term accumulating compensated absences


After regulation 30G, insert—
“Short-term accumulating compensated absences
30H. 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.”.

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Source: https://www.legislation.gov.uk/uksi/2010/454/regulation/7 (the official version)
Page: https://openlegislation.uk/local-authorities-capital-finance-and-accounting-amendment-england-regulations-2010/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.