# The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2025, Regulation 4: Amendment of regulation 30M


In regulation 30M(1)(a) (Accounting for infrastructure assets), for “2024” substitute “2028”.

---
Source: https://www.legislation.gov.uk/uksi/2025/422/regulation/4 (the official version)
Page: https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-amendment-regulations-2025/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.