http://www.legislation.gov.uk/wsi/2003/915/contents/made

The Local Authorities (Capital Finance) (Amendment) (Wales) Regulations 2003

Local government

Retirement

Pensions

King's Printer of Acts of Parliament

2017-11-16

LOCAL GOVERNMENT, WALES

These Regulations amend the Local Authorities (Capital Finance) Regulations 1997 (“the 1997 Regulations”) in order to deal with the effects of the application to local authorities of a new accounting standard, 'FRS 17', which requires future liabilities for retirement benefits to be recognised in local authorities' accounts.