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4. In regulation 23(1)—
(a)in paragraph (e), omit the word “administrative”;
(b)at the end of paragraph (f), omit “or”; and
(c)after paragraph (g), insert—
“(h)to meet the costs of or incidental to a disposal of an interest in land other than housing land, provided these do not exceed 4% of the capital receipt arising from the disposal; or
(i)to make all or part of a payment to a person, where the obligation to make that payment arises on the disposal of an asset, as a result of an agreement made at the time of the acquisition of that asset, or in relation to such an agreement.”.
Amended by S.I. 2006/521.
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