{
  "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2014",
  "json_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2014.json",
  "id": "wsi/2014/481",
  "title": "The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2014",
  "short_title": "Local Authorities (Capital Finance and Accounting) 2014",
  "long_title": "Part 1 of the Local Government Act 2003 (“the 2003 Act”) introduced a legal framework within which local government may undertake capital expenditure. In Wales, the Welsh Ministers may regulate that activity by regulations. Such provision was made by the Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003 (S.I. 2003/3239) (“the 2003 Regulations”) which have been amended by the Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2007 (S.I. 2007/1051 (W.108)) (“the 2007 Regulations”) and the Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2010 (S.I. 2010/685 (W.67) (“the 2010 Regulations”).",
  "citation": "W.S.I. 2014/481",
  "type": "wsi",
  "year": "2014",
  "number": "481",
  "version": "current",
  "date": "2014-02-27",
  "revised": false,
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  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2014/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
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      "number": "1",
      "heading": "Title, commencement, and application",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2014/regulation-1",
      "extent": null,
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    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendment to the Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2014/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Use of capital receipts",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2014/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Back Payment following unequal pay",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2014/regulation-4",
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      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2014/note",
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    }
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      "language": "Mixed",
      "date": "2014-03-13",
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      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2014/pdf/wsi_20140481_mi.pdf",
      "source_url": "https://www.legislation.gov.uk/wsi/2014/481/pdfs/wsi_20140481_mi.pdf"
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  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2003/26",
      "title": "Local Government Act 2003",
      "url": "https://openlegislation.uk/local-government-act-2003",
      "provisions": [
        "section/11",
        "section/21",
        "section/24",
        "section/123"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2014/changes.json",
  "changes_made_by": 2,
  "changes_made_by_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2014/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2014/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2014/481",
    "retrieved_at": "2026-10-28T23:39:34.523567+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."
}