# The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2013, Note: Explanatory note


(This note is not part of the Regulations)
The Regulations amend the Local Authorities (Capital Finance and Accounting) (England) Regulations 2003 (“the 2003 Regulations”).
Regulation 4 inserts a schedule which provides for the calculation of the sub-liability, which forms part of the poolable amount.
Regulation 5 permits local authorities to use capital receipts received on or after 1st April 2012 to make back payments of equal pay costs.
Regulation 6 extends until and including 31st March 2018 the ability of local authorities to defer charging liabilities for back payments following unequal pay to a revenue account until the date on which a back payment must actually be paid. Where this provision applies to a back payment, it will continue to apply until the date on which the payment is actually made, whether or not the date is on or after 1st April 2018, by virtue of existing regulation 30A(6).
Paragraph 1 of the Schedule describes the dwellings to which the Schedule applies. Paragraph 2 defines the terms used in the Schedule. Paragraphs 3 to 13 set out the calculation of the sub-liability.
A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2013/476/note (the official version)
Page: https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-amendment-regulations-2013/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.