# The Local Authorities (Capital Finance and Accounting) (England) Regulations 2003, Regulation 30: Retirement benefits

Extent: E+W

(1) For a financial year beginning on or after 1st April 2004, a local authority shall charge to a revenue account an amount equal to the retirement benefits payments and contributions to pension funds which are payable for that financial year in accordance with the statutory requirements mentioned in regulation 4(2).
(2) In relation to any person or body which is a local authority for the purposes of section 21 by virtue of subsection (6)(b), (e), (g), (h), (k) or (l) of that section, this regulation has effect as if the reference in paragraph (1) to 1st April 2004 were a reference to 1st April 2015.

---
Source: https://www.legislation.gov.uk/uksi/2003/3146/regulation/30 (the official version)
Page: https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/regulation-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.