{
  "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-amendment-regulations-2021/regulation-3",
  "json_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-amendment-regulations-2021/regulation-3.json",
  "legislation": "uksi/2021/611",
  "legislation_title": "The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-amendment-regulations-2021",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of regulation 1",
  "text": "In regulation 1(5)—\n(a) in the definition of “poolable amount”, for “quarter”, in both places it occurs, substitute “financial year”;\n(b) omit the definition of “quarter”;\n(c) omit the definition of “relevant quarter”;\n(d) in the definition of “sub-liability”—\n(i) after “amount” insert “(“K”)”;\n(ii) omit the second “in”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "See section 124 of the Local Government Act 2003 (c. 26) for the definition of financial year."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/611/regulation/3",
    "retrieved_at": "2026-10-28T22:13:17.998757+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."
}