{
  "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2016",
  "json_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2016.json",
  "id": "wsi/2016/102",
  "title": "The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2016",
  "short_title": "Local Authorities (Capital Finance and Accounting) 2016",
  "long_title": "Part 1 of the Local Government Act 2003 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 (W. 319)) (“the 2003 Regulations”).",
  "citation": "W.S.I. 2016/102",
  "type": "wsi",
  "year": "2016",
  "number": "102",
  "version": "current",
  "date": "2016-01-28",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2016/introduction",
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    },
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      "number": "2",
      "heading": "Amendment to the 2003 Regulations",
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    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Accounting practices",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2016/regulation-3",
      "extent": null,
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    {
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      "heading": "Signature",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2016/signature",
      "extent": null,
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    },
    {
      "path": "note",
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2016/note",
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    }
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  "pdfs": [
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      "main": true,
      "language": "Mixed",
      "date": "2016-02-05",
      "size": 567334,
      "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2016/pdf/wsi_20160102_mi.pdf",
      "source_url": "https://www.legislation.gov.uk/wsi/2016/102/pdfs/wsi_20160102_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": [
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        "section/123"
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  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2016/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2016/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2016/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2016/102",
    "retrieved_at": "2026-10-28T23:31:19.164115+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."
}