{
  "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-29A",
  "json_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-29A.json",
  "legislation": "uksi/2003/3146",
  "legislation_title": "The Local Authorities (Capital Finance and Accounting) (England) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003",
  "path": "regulation/29A",
  "kind": "regulation",
  "number": "29A",
  "heading": "Accounting for capital expenditure",
  "text": "Where expenditure of a local authority—\n(a) is expenditure which falls to be capitalised in accordance with proper practices (“capital expenditure”); or\n(b) is treated as being capital expenditure by virtue of regulations made, or a direction given, under section 16(2),\nthat expenditure need not be charged to a revenue account of the local authority.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 29A inserted (1.4.2007) by The Local Authorities (Capital Finance and Accounting) (Amendment) (England) Regulations 2007 (S.I. 2007/573), regs. 1(1), 4"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/3146/regulation/29A",
    "retrieved_at": "2026-10-29T05:38:10.449991+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."
}