# The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2019, Regulation 4: Expenditure to be capital expenditure


In regulation 25(3)—
(a) in sub-paragraph (a), after “money market fund” insert “which is a UCITS”;
(b) in sub-paragraph (c), for “Part 4 of the Finance Act 2006” substitute “Part 12 of the Corporation Tax Act 2010”;
(c) after sub-paragraph (c), omit “or”;
(d) after sub-paragraph (d), insert—
“or
(e) an investment in a relevant UCITS,”.

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Source: https://www.legislation.gov.uk/uksi/2019/396/regulation/4 (the official version)
Page: https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-amendment-regulations-2019/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.