# The Local Authorities (Capital Finance) Regulations 1997, Regulation 23: Investments made for the purposes of a superannuation fund

Extent: E+W
Status: prospective

A lease or a contract is excluded from section 48 if the authority become lessees under the lease or enter into the contract as an investment for the purposes of a superannuation fund which the authority are required to keep by virtue of the Superannuation Act 1972.

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Source: https://www.legislation.gov.uk/uksi/1997/319/regulation/23 (the official version)
Page: https://openlegislation.uk/local-authorities-capital-finance-regulations-1997/regulation-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.