xmlns:atom="http://www.w3.org/2005/Atom"
Introductory Text
PART 1 PRELIMINARY
1.Citation, commencement, application and interpretation
PART 2 BORROWING
2.Code of practice
PART 3 CREDIT ARRANGEMENTS
TRANSACTIONS WHICH ARE NOT CREDIT ARRANGEMENTS
3.Liabilities that do not arise from capital expenditure
4.Retirement benefits
SUPPLEMENTARY PROVISION
5.Varied transactions
COST OF CREDIT ARRANGEMENTS
6.Calculation of cost of credit arrangements
PART 4 CAPITAL RECEIPTS
SUMS TO BE TREATED AS CAPITAL RECEIPTS
7.Repayment of loan etc. to a local authority
8.Disposal of mortgage portfolio
9.Payment made to redeem landlord’s share
SUMS NOT TO BE TREATED AS CAPITAL RECEIPTS
10.Capital receipts not exceeding £10,000
11.Operating and finance leases
POOLING OF RECEIPTS
12.Pooling of receipts from disposals of housing land
13.Interest on late payments
14.Capital receipt treated as reduced
15.Available capital allowance
16.Total capital allowance
17.Provision of affordable housing
18.Regeneration projects
19.Capital receipts reduced by costs of buying back “right to buy” dwellings
20.Capital receipts reduced by costs of buying back dwellings in the preceding year
21.Transitional reductions for debt-free authorities
22.Non-money receipts
MISCELLANEOUS
23.Use of capital receipts
PART 5 SUPPLEMENTARY
24.Guidance
25.Expenditure to be capital expenditure
26.Expenditure not to be capital expenditure
PART 6 REVENUE PROVISION
27.Duty to make revenue provision
28.Calculation of minimum revenue provision
29.Commutation adjustment
PART 7 ACCOUNTS
30.Retirement benefits
31.Proper practices
PART 8 MISCELLANEOUS PROVISIONS
32.Local authorities for the purposes of Part 1 of the Local Government Act 2003 – levying bodies
33.Use of amounts set aside under the Local Government and Housing Act 1989
34.Loans to qualifying local government bodies
Signature
Explanatory Note