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The Local Authorities (Capital Finance and Accounting) (England) Regulations 2003
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- Offerynnau Statudol y Deyrnas Unedig
- 2003 No. 3146
- PART 4
- SUMS NOT TO BE...
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Changes over time for: SUMS NOT TO BE TREATED AS CAPITAL RECEIPTS
Version Superseded: 01/04/2006
Alternative versions:
- 01/01/2004- Amendment
- 16/12/2004
Point in time - 01/04/2006- Amendment
- 01/04/2012- Amendment
Status:
Point in time view as at 16/12/2004.
Changes to legislation:
The Local Authorities (Capital Finance and Accounting) (England) Regulations 2003, SUMS NOT TO BE TREATED AS CAPITAL RECEIPTS is up to date with all changes known to be in force on or before 28 January 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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SUMS NOT TO BE TREATED AS CAPITAL RECEIPTSE+W
Capital receipts not exceeding £10,000E+W
10.—(1) A sum received by a local authority which, apart from this regulation, would be a capital receipt by virtue of section 9(1) shall not be treated for the purposes of Chapter 1 of Part 1 as a capital receipt if the aggregate of all sums received or to be received by the authority in respect of the disposal of an interest in a capital asset, for which the sum is paid, does not exceed £10,000.
(2) A sum received by a local authority which, apart from this regulation, would be treated as a capital receipt by virtue of regulation 7, shall not be treated for the purposes of Chapter 1 of Part 1 as a capital receipt if the aggregate of all sums received or to be received by the authority as repayment of a loan, grant or other financial assistance, for which the sum is paid, does not exceed £10,000.
(3) A sum received by a local authority which, apart from this regulation, would be treated as a capital receipt by virtue of regulation 8, shall not be treated for the purposes of Chapter 1 of Part 1 as a capital receipt if the aggregate of all sums received or to be received by the authority in respect of the disposal of the authority’s rights and obligations, for which the sum is paid, does not exceed £10,000.
(4) A sum received by a local authority which, apart from this regulation, would be treated as a capital receipt by virtue of regulation 9, shall not be treated for the purposes of Chapter 1 of Part 1 as a capital receipt if the aggregate of all sums received or to be received by the authority in respect of redemption of the landlord’s share, for which the sum is paid, does not exceed £10,000.
(5) A notional capital receipt(1) which, apart from this regulation, would be treated as a capital receipt received by a local authority by virtue of regulation 22(5), shall not be treated for the purposes of Chapter 1 of Part 1 as a capital receipt if the aggregate of all sums received or to be received by the authority in respect of the disposal of the interest in housing land, for which the notional capital receipt is determined, does not exceed £10,000.
(6) In paragraphs (1) and (5), “all sums received or to be received by the authority” include the amount of all notional capital receipts determined in respect of the disposal.
Commencement Information
I1Reg. 10 in force at 1.1.2004 for specified purposes and 1.4.2004 in so far as not already in force, see reg. 1(1)
Operating and finance leasesE+W
11. A sum received by a local authority—
(a)under any arrangement which is treated, in accordance with proper practices, as an operating lease or a finance lease;
(b)which, apart from this regulation, would be a capital receipt; and
(c)which, in accordance with proper practices, is to be credited to a revenue account,
shall not be treated for the purposes of Chapter 1 of Part 1 as a capital receipt.
Commencement Information
I2Reg. 11 in force at 1.1.2004 for specified purposes and 1.4.2004 in so far as not already in force, see reg. 1(1)
(1)
See regulation 22 for meaning of “notional capital receipt”.
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