a council makes a disposal of the kind mentioned in subsection (1) of that section and the consideration for the disposal does not consist wholly of money payable to the council, or

a council receives otherwise than in the form of money anything which, if received in that form, would be a capital receipt under that section.

make provision for a council to be treated as receiving a sum of such an amount as may be determined under the regulations;

make provision about when the deemed receipt is to be treated as taking place.