
1 
The title of these Regulations is the Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2023 and they come into force on 19 May 2023.
2 
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”.
Rebecca Evans
Minister for Finance and Local Government, one of the Welsh Ministers
18 April 2023