{
  "url": "https://openlegislation.uk/local-authorities-capital-finance-regulations-1997/regulation-130",
  "json_url": "https://openlegislation.uk/local-authorities-capital-finance-regulations-1997/regulation-130.json",
  "legislation": "uksi/1997/319",
  "legislation_title": "The Local Authorities (Capital Finance) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/local-authorities-capital-finance-regulations-1997",
  "path": "regulation/130",
  "kind": "regulation",
  "number": "130",
  "heading": "Interpretation",
  "text": "In this Part—\n“the authority” means a local authority who are determining the amount of their minimum revenue provision;\n“the current year” means any financial year for which a local authority are determining the amount of their minimum revenue provision;\n“housing purposes” means purposes for which any expenditure incurred by a local authority and charged to a revenue account would be charged (as required under Part VI of the Act) to the authority’s Housing Revenue Account or Housing Repairs Account;\n“the last year” means the financial year beginning one year before the beginning of the current year;\n“relevant credit approval” means any supplementary credit approval other than one issued in respect of expenditure which is treated as expenditure for capital purposes by virtue only of directions under section 40(6) (capital purposes); and\n“the year before the last year” means the financial year beginning two years before the beginning of the current year.",
  "extent": "E+W",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 130 in force at 1.4.1997, see reg. 1(1)(b)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "appl (W) (1.4.2004)",
      "affecting": "wsi/2003/3239",
      "affecting_title": "The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003"
    },
    {
      "type": "coming into force",
      "affecting": "uksi/1997/319",
      "affecting_title": "The Local Authorities (Capital Finance) Regulations 1997"
    },
    {
      "type": "appl (E) (1.4.2004)",
      "affecting": "uksi/2003/3146",
      "affecting_title": "The Local Authorities (Capital Finance and Accounting) (England) Regulations 2003"
    },
    {
      "type": "substituted",
      "affecting": "uksi/1998/371",
      "affecting_title": "The Local Authorities (Capital Finance) (Amendment) Regulations 1998"
    },
    {
      "type": "am (E)",
      "affecting": "uksi/2002/2299",
      "affecting_title": "The Local Authorities (Capital Finance) (Amendment) (England) Regulations 2002"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/319/regulation/130",
    "retrieved_at": "2026-10-29T12:25:41.411541+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."
}