The Local Authorities (Capital Finance and Accounting) (England) Regulations 2003
These Regulations make provisions for capital finance and accounts under Part 1 of the Local Government Act 2003 (“the 2003 Act”). The capital finance provisions in and under Part IV of the Local Government and Housing Act 1989 (including the Local Authorities (Capital Finance) Regulations 1997) are repealed or revoked, as the case may be, on or before 1st April 2004 by virtue of the 2003 Act, with savings and transitional provisions (see the Local Government Act 2003 (Commencement No. 1 and Transitional Provisions and Savings) Order 2003).