{
  "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2018/regulation-11",
  "json_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2018/regulation-11.json",
  "legislation": "wsi/2018/325",
  "legislation_title": "The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2018",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Proper practices",
  "text": "In regulation 25 (proper practices)—\n(a) for paragraph (1)(a), substitute—\n“(a) in relation to local authorities other than community councils and minor joint committees, the accounting practices contained in the “Code of Practice on Local Authority Accounting in the United Kingdom” as may be amended or reissued from time to time (whether under the same title or not) issued jointly by the Chartered Institute of Public Finance and Accountancy and the Local Authority (Scotland) Accounts Advisory Committee are proper practices; and”;\n(b) in paragraph (2), for “£1,000,000” substitute “£2,500,000”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "ISBN 978 1 84508 4578 for the 2016/2017 Edition of the Code of Practice."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2018/325/regulation/11",
    "retrieved_at": "2026-10-28T23:23:48.180601+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."
}