{
  "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-amendment-regulations-2019/regulation-5",
  "json_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-amendment-regulations-2019/regulation-5.json",
  "legislation": "uksi/2019/396",
  "legislation_title": "The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-amendment-regulations-2019",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Fair value gains and losses of pooled investment funds",
  "text": "In regulation 30K(1), in the definition of “pooled investment fund”—\n(a) in sub-paragraph (a), after “money market fund” insert “which is a UCITS”;\n(b) after sub-paragraph (b), omit “or”;\n(c) after sub-paragraph (c) insert—\n“; or\n(d) a relevant UCITS”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/396/regulation/5",
    "retrieved_at": "2026-10-28T22:46:18.844251+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."
}