{
  "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2010/regulation-3",
  "json_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2010/regulation-3.json",
  "legislation": "wsi/2010/685",
  "legislation_title": "The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2010",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Retirement benefits",
  "text": "(1) For regulation 4(2) substitute—\n“(2) For the purposes of paragraph (1) and regulation 24 “retirement benefits” means benefits payable pursuant to statutory requirements under an arrangement accounted for as a defined benefit pension plan or as other long-term employee benefits (as defined in accordance with proper practices).”.\n(2) In relation to accounts prepared for the financial year beginning on 1 April 2009, paragraph (1) has effect as if for the words “defined benefit pension plan or as other long-term employee benefits” is substituted “defined benefit scheme”.\n(3) In regulation 24(1), for the words “legislation specified in sub-paragraphs (a) to (f) of” substitute “statutory requirements mentioned in”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2010/685/regulation/3",
    "retrieved_at": "2026-10-28T23:54:13.052389+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."
}