
1 

(1) These Regulations may be cited as the Local Authorities (Capital Finance and Accounting) (England) (Amendment) (No. 2) Regulations 2022.
(2) These Regulations come into force on 31st January 2023.
(3) These Regulations extend to England and Wales.
2 
In regulation 30L (deficit relating to schools budget) of the Local Authorities (Capital Finance and Accounting) (England) Regulations 2003—
(a) in paragraph (1), for “beginning on 1st April 2020, 1st April 2021 and 1st April 2022” substitute “falling within the period beginning with 1st April 2020 and ending with 31st March 2026”;
(b) in paragraph (3), for “beginning on 1st April 2020, 1st April 2021 or 1st April 2022” substitute “falling within the period beginning with 1st April 2020 and ending with 31st March 2026”;
(c) in paragraph (5), for “beginning on 1st April 2021 or 1st April 2022” substitute “falling within the period beginning with 1st April 2021 and ending with 31st March 2026”.
Signed by authority of the Secretary of State for Levelling Up, Housing and Communities
Lee Rowley
Parliamentary Under Secretary of State
Department for Levelling Up, Housing and Communities
13th December 2022