{
  "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2023/regulation-2",
  "json_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2023/regulation-2.json",
  "legislation": "wsi/2023/439",
  "legislation_title": "The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-amendment-regulations-2023",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment to the Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003",
  "text": "In regulation 24K(5) of the Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003 (fair value gains and losses of pooled investment funds), for “2023” substitute “2025”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2003/3239 (W. 319), amended by S.I. 2020/110 (W. 19); there are other amending instruments but none is relevant to these Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2023/439/regulation/2",
    "retrieved_at": "2026-10-28T23:04:20.138672+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."
}