{
  "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-amendment-regulations-2012/regulation-8",
  "json_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-amendment-regulations-2012/regulation-8.json",
  "legislation": "uksi/2012/265",
  "legislation_title": "The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-amendment-regulations-2012",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Proper practices",
  "text": "For paragraph (b) of regulation 31 (proper practices), substitute—\n“(b) “Service Reporting Code of Practice for Local Authorities” published by CIPFA, as amended or reissued from time to time;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The first issue of this code of practice was published in London in 2010. ISBN 978 1 84508 246 8. The latest issue, which applies to the financial year 2012-13 was published in London in 2011. ISBN 978 1 84508 294 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/265/regulation/8",
    "retrieved_at": "2026-10-29T01:42:51.688983+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."
}