# The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2019, Regulation 5: Fair value gains and losses of pooled investment funds


In regulation 30K(1), in the definition of “pooled investment fund”—
(a) in sub-paragraph (a), after “money market fund” insert “which is a UCITS”;
(b) after sub-paragraph (b), omit “or”;
(c) after sub-paragraph (c) insert—
“; or
(d) a relevant UCITS”.

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Source: https://www.legislation.gov.uk/uksi/2019/396/regulation/5 (the official version)
Page: https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-amendment-regulations-2019/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.