{
  "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003",
  "json_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003.json",
  "id": "uksi/2003/3146",
  "title": "The Local Authorities (Capital Finance and Accounting) (England) Regulations 2003",
  "short_title": "Local Authorities (Capital Finance and Accounting) 2003",
  "long_title": "These Regulations make provisions for capital finance and accounts under Part 1 of the Local Government Act 2003 (“the 2003 Act”). The capital finance provisions in and under Part IV of the Local Government and Housing Act 1989 (including the Local Authorities (Capital Finance) Regulations 1997) are repealed or revoked, as the case may be, on or before 1st April 2004 by virtue of the 2003 Act, with savings and transitional provisions (see the Local Government Act 2003 (Commencement No. 1 and Transitional Provisions and Savings) Order 2003).",
  "citation": "S.I. 2003/3146",
  "type": "uksi",
  "year": "2003",
  "number": "3146",
  "version": "current",
  "date": "2003-12-03",
  "revised": true,
  "valid_from": "2026-03-31",
  "extent": "E+W",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/introduction",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "PRELIMINARY",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement, application and interpretation",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-1",
      "extent": "E+W",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "BORROWING",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Code of practice",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-2",
      "extent": "E+W",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "CREDIT ARRANGEMENTS",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "part/3/chapter/1n1",
      "kind": "chapter",
      "number": "TRANSACTIONS WHICH ARE CREDIT ARRANGEMENTS",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/2A",
      "kind": "regulation",
      "number": "2A",
      "heading": "Securitisation transactions",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-2A",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/1n1"
    },
    {
      "path": "part/3/chapter/1",
      "kind": "chapter",
      "number": null,
      "heading": "TRANSACTIONS WHICH ARE NOT CREDIT ARRANGEMENTS",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Liabilities that do not arise from capital expenditure",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-3",
      "extent": "E+W",
      "status": null,
      "parent": "part/3/chapter/1"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Retirement benefits",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-4",
      "extent": "E+W",
      "status": null,
      "parent": "part/3/chapter/1"
    },
    {
      "path": "part/3/chapter/2",
      "kind": "chapter",
      "number": null,
      "heading": "SUPPLEMENTARY PROVISION",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Varied transactions",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-5",
      "extent": "E+W",
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "part/3/chapter/3",
      "kind": "chapter",
      "number": null,
      "heading": "COST OF CREDIT ARRANGEMENTS",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Calculation of cost of credit arrangements",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-6",
      "extent": "E+W",
      "status": null,
      "parent": "part/3/chapter/3"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "CAPITAL RECEIPTS",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "part/4/chapter/1",
      "kind": "chapter",
      "number": null,
      "heading": "SUMS TO BE TREATED AS CAPITAL RECEIPTS",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Repayment of loan etc. to a local authority",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-7",
      "extent": "E+W",
      "status": null,
      "parent": "part/4/chapter/1"
    },
    {
      "path": "regulation/7A",
      "kind": "regulation",
      "number": "7A",
      "heading": "Bonds",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-7A",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/1"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Disposal of mortgage portfolio",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-8",
      "extent": "E+W",
      "status": null,
      "parent": "part/4/chapter/1"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Payment made to redeem landlord’s share",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-9",
      "extent": "E+W",
      "status": null,
      "parent": "part/4/chapter/1"
    },
    {
      "path": "regulation/9A",
      "kind": "regulation",
      "number": "9A",
      "heading": "Social HomeBuy receipts",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-9A",
      "extent": null,
      "status": "repealed",
      "parent": "part/4/chapter/1"
    },
    {
      "path": "regulation/9B",
      "kind": "regulation",
      "number": "9B",
      "heading": "Securitisation transaction receipts",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-9B",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/1"
    },
    {
      "path": "part/4/chapter/2",
      "kind": "chapter",
      "number": null,
      "heading": "SUMS NOT TO BE TREATED AS CAPITAL RECEIPTS",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Capital receipts not exceeding £10,000",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-10",
      "extent": "E+W",
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Operating and finance leases",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-11",
      "extent": "E+W",
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "part/4/chapter/3",
      "kind": "chapter",
      "number": null,
      "heading": "POOLING OF RECEIPTS",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Pooling of receipts from housing land",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-12",
      "extent": "E+W",
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Interest on late payments",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-13",
      "extent": "E+W",
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Specified amount",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-14",
      "extent": "E+W",
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Capital receipt treated as reduced",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-15",
      "extent": "E+W",
      "status": "repealed",
      "parent": "part/4/chapter/3"
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Available capital allowance",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-16",
      "extent": "E+W",
      "status": "repealed",
      "parent": "part/4/chapter/3"
    },
    {
      "path": "regulation/16A",
      "kind": "regulation",
      "number": "16A",
      "heading": "Available Social HomeBuy allowance",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-16A",
      "extent": null,
      "status": "repealed",
      "parent": "part/4/chapter/3"
    },
    {
      "path": "regulation/16B",
      "kind": "regulation",
      "number": "16B",
      "heading": "Total Social HomeBuy allowance",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-16B",
      "extent": null,
      "status": "repealed",
      "parent": "part/4/chapter/3"
    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Total capital allowance",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-17",
      "extent": "E+W",
      "status": "repealed",
      "parent": "part/4/chapter/3"
    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Provision of affordable housing",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-18",
      "extent": "E+W",
      "status": "repealed",
      "parent": "part/4/chapter/3"
    },
    {
      "path": "regulation/19",
      "kind": "regulation",
      "number": "19",
      "heading": "Regeneration projects",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-19",
      "extent": "E+W",
      "status": "repealed",
      "parent": "part/4/chapter/3"
    },
    {
      "path": "regulation/20",
      "kind": "regulation",
      "number": "20",
      "heading": "Capital receipts reduced by costs of buying back dwellings in the preceding year",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-20",
      "extent": "E+W",
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      "parent": "part/4/chapter/3"
    },
    {
      "path": "regulation/20A",
      "kind": "regulation",
      "number": "20A",
      "heading": "Capital receipts reduced by consideration for former new town assets",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-20A",
      "extent": null,
      "status": "repealed",
      "parent": "part/4/chapter/3"
    },
    {
      "path": "regulation/21",
      "kind": "regulation",
      "number": "21",
      "heading": "Transitional reductions for debt-free authorities",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-21",
      "extent": "E+W",
      "status": "repealed",
      "parent": "part/4/chapter/3"
    },
    {
      "path": "regulation/22",
      "kind": "regulation",
      "number": "22",
      "heading": "Non-money receipts",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-22",
      "extent": "E+W",
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "part/4/chapter/4",
      "kind": "chapter",
      "number": null,
      "heading": "MISCELLANEOUS",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/23",
      "kind": "regulation",
      "number": "23",
      "heading": "Use of capital receipts",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-23",
      "extent": "E+W",
      "status": null,
      "parent": "part/4/chapter/4"
    },
    {
      "path": "part/5",
      "kind": "part",
      "number": "5",
      "heading": "SUPPLEMENTARY",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/24",
      "kind": "regulation",
      "number": "24",
      "heading": "Guidance",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-24",
      "extent": "E+W",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/25",
      "kind": "regulation",
      "number": "25",
      "heading": "Expenditure to be capital expenditure",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-25",
      "extent": "E+W",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/26",
      "kind": "regulation",
      "number": "26",
      "heading": "Expenditure not to be capital expenditure",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-26",
      "extent": "E+W",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/6",
      "kind": "part",
      "number": "6",
      "heading": "REVENUE PROVISION",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/27",
      "kind": "regulation",
      "number": "27",
      "heading": "Duty to make revenue provision",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-27",
      "extent": "E+W",
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "regulation/28",
      "kind": "regulation",
      "number": "28",
      "heading": "Determination of minimum revenue provision",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-28",
      "extent": "E+W",
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "regulation/29",
      "kind": "regulation",
      "number": "29",
      "heading": "Past deficiencies in minimum revenue provision",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-29",
      "extent": "E+W",
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "part/7",
      "kind": "part",
      "number": "7",
      "heading": "ACCOUNTS",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/29A",
      "kind": "regulation",
      "number": "29A",
      "heading": "Accounting for capital expenditure",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-29A",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/30",
      "kind": "regulation",
      "number": "30",
      "heading": "Retirement benefits",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-30",
      "extent": "E+W",
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/30A",
      "kind": "regulation",
      "number": "30A",
      "heading": "Back payment following unequal pay",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-30A",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/30AA",
      "kind": "regulation",
      "number": "30AA",
      "heading": "Back payments following unequal pay – further temporary accounting treatment",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-30AA",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/30B",
      "kind": "regulation",
      "number": "30B",
      "heading": "Early repayment of loans – premiums and discounts at 31st March 2007",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-30B",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/30C",
      "kind": "regulation",
      "number": "30C",
      "heading": "Early repayment of loans – premiums and discounts after 31st March 2007",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-30C",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/30D",
      "kind": "regulation",
      "number": "30D",
      "heading": "Interest on loans given by local authorities",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-30D",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/30E",
      "kind": "regulation",
      "number": "30E",
      "heading": "Interest on stepped interest rate loans taken out by local authorities",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-30E",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/30F",
      "kind": "regulation",
      "number": "30F",
      "heading": "Financial guarantees given by local authorities",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-30F",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/30G",
      "kind": "regulation",
      "number": "30G",
      "heading": "Impairment of certain investments",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-30G",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/30H",
      "kind": "regulation",
      "number": "30H",
      "heading": "Short-term accumulating compensated absences",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-30H",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/30I",
      "kind": "regulation",
      "number": "30I",
      "heading": "Lease classification",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-30I",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/30J",
      "kind": "regulation",
      "number": "30J",
      "heading": "Special accounting provision in respect of non-domestic rating liabilities",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-30J",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
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