Introductory Text1.Title and commencement2.Amendment of the Local Authorities (Capital Finance and Accounting) (Wales) Regulations 20033.Retirement benefits4.Use of capital receipts5.Back payment following unequal pay6.Impairment of certain investments7.Short-term accumulating compensated absences8.Lease classification9.Proper practices25.(1) For the purposes of section 21(2) (accounting practices)—10.RevocationSignatureExplanatory Note