# The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2018, Regulation 5: Fixed assets


In regulation 3(2), for the words “fixed asset”, substitute “non-current asset which is not a financial asset”.

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Source: https://www.legislation.gov.uk/wsi/2018/325/regulation/5 (the official version)
Page: https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2018/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.