# The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2021, Regulation 4: Amendment of regulation 12


In regulation 12(1)—
(a) for “quarter”, in the first place it occurs, substitute “financial year”;
(b) for sub-paragraph (a) (but not the “or” following it) substitute—
“(a) 30th April in the following financial year;”.

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Source: https://www.legislation.gov.uk/uksi/2021/611/regulation/4 (the official version)
Page: https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-amendment-regulations-2021/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.