http://www.legislation.gov.uk/wsi/2003/3239/regulation/7/made
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
Employment terms and conditions
Housing
Termination of employment
Retirement
Capital expenditure
King's Printer of Acts of Parliament
2017-11-16
LOCAL AUTHORITIES, WALES
Part 1 of the Local Government Act 2003 (“the 2003 Act”) allows the National Assembly for Wales to make provision for a new system of local government capital finance to replace the existing regime set out in Part IV of the Local Government and Housing Act 1989. These regulations are made under the provisions in Part I of the 2003 Act.
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 1
para. 4
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2018
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2018
reg. 3(a)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 1
para. 4
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2018
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2018
reg. 3(b)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 1
para. 4
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2018
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2018
reg. 3(c)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 1
para. 4
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2018
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2018
reg. 3(d)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 1
para. 4
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2018
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2018
reg. 3(e)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 1
para. 4
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2018
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2018
reg. 3(f)(i)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 1
para. 4
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2018
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2018
reg. 3(f)(ii)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 2A and heading
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2018
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2018
reg. 4(1)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 6A
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2018
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2018
reg. 6(2)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 8A
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2018
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2018
reg. 7
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 18(f) and word
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2018
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2018
reg. 8(b)(ii)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 18(7)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2018
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2018
reg. 8(c)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 20(1)(d)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2018
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2018
reg. 9(a)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 20(1)(h) and word
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2018
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2018
reg. 9(b)(ii)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 20(5)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2018
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2018
reg. 9(c)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 20(6)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2018
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2018
reg. 9(d)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 20(7)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2018
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2018
reg. 9(e)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 24A(5)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2018
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2018
reg. 10(a)(i)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 24A(5)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2018
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2018
reg. 10(a)(ii)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 24A(6)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2018
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2018
reg. 10(b)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 25(1)(a)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2018
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2018
reg. 11(a)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 25(2)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2018
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2018
reg. 11(b)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 3(3)
(4)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2004
reg. 2(4)(b)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 5A
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2004
reg. 2(5)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 6(3)
(4)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2004
reg. 2(6)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 9(6)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2004
reg. 2(7)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 9A
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2004
reg. 2(8)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 18(2)(d)(2A) and word
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2004
reg. 2(9)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 20(1)(d)
(e)
(f)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2004
reg. 2(11)(a)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 20(4)-(7)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2004
reg. 2(11)(b)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 21(1)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2004
reg. 2(12)(a)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 21(2)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2004
reg. 2(12)(b)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 22(5)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2004
reg. 2(13)(b)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 25(1)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2004
reg. 2(15)(a)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 25(1)(a)
(b)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2004
reg. 2(15)(b)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 25(2)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2004
reg. 2(15)(c)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 18(7)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2010
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2010
reg. 4(3)
reg. 1(2)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 24A(5)
(6)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2010
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2010
reg. 5
reg. 1(2)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 24G(1)(b)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2010
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2010
reg. 6(2)(a)
reg. 1(2)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 24G(1)(ba)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2010
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2010
reg. 6(2)(b)
reg. 1(2)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 24G(1)(c)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2010
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2010
reg. 6(2)(c)
reg. 1(2)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 24G(1)(d) and word
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2010
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2010
reg. 6(2)(c)
reg. 1(2)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 24G(2A)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2010
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2010
reg. 6(3)
reg. 1(2)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 24G(3)(a)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2010
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2010
reg. 6(4)(a)
reg. 1(2)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 24G(3)(b)(i)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2010
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2010
reg. 6(4)(b)
reg. 1(2)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 24G(3)(b)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2010
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2010
reg. 6(4)(c)
reg. 1(2)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 24(5A)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2010
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2010
reg. 6(5)
reg. 1(2)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 24(6)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2010
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2010
reg. 6(6)
reg. 1(2)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 24(7)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2010
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2010
reg. 6(7)
reg. 1(2)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 24(8)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2010
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2010
reg. 6(8)(a)
reg. 1(2)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 24(8)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2010
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2010
reg. 6(8)(b)
reg. 1(2)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 24(9)(a)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2010
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2010
reg. 6(9)
reg. 1(2)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 24H
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2010
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2010
reg. 7
reg. 1(2)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 24I
24J
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2010
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2010
reg. 8
reg. 1(2)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 4(d)
The Local Government (Early Termination of Employment) (Discretionary Compensation) (England and Wales) Regulations 2006
Sch. 1
para. 3
reg. 11(5)
reg. 1(2)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg 24C
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2008
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2008
regs 2
4
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
regs 24E
24F
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2008
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2008
regs 2
5
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 24A
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2007
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2007
reg. 3(2)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 24A
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2007
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2007
reg. 3(1)
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 24B-24D
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2007
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2007
reg. 4
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 10(9)(d)
The Renting Homes (Wales) Act 2016 (Consequential Amendments to Secondary Legislation) Regulations 2022
Rheoliadau Deddf Rhentu Cartrefi (Cymru) 2016 (Diwygiadau Canlyniadol i Is-ddeddfwriaeth) 2022
Sch. 1
para. 22(b)
reg. 1(2)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 24L
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2022
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2022
reg. 2
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 18(2)(e) and word
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2014
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2014
reg. 3
reg. 1(2)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 24A
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2014
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2014
reg. 4
reg. 1(2)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 24K(5)
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2023
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2023
reg. 2
reg. 1
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 24K
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2020
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2020
reg. 2
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 24G
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2009
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2009
reg. 2
reg. 1(1)
The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003
reg. 25A
The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2016
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2016
reg. 3
reg. 1(2)
PART 3CAPITAL RECEIPTS
SUMS TO BE TREATED AS CAPITAL RECEIPTS
Disposal of mortgage portfolio7
For the purposes of Chapter 1 of Part 1, a sum received by a local authority in respect of the disposal of the authority’s rights and obligations as mortgagee of any housing land which, apart from this regulation, would not be a capital receipt must be treated as a capital receipt.