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The Local Authorities (Capital Finance and Accounting) (Amendment) (England) Regulations 2006
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- UK Statutory Instruments
- 2006 No. 521
- Regulation 7
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Total capital allowance
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7. In regulation 16 of the Principal Regulations (total capital allowance)—
(a)at the beginning of paragraph (1), there shall be inserted “Subject to paragraphs (3) and (4),”; and
(b)at the end, there shall be added—
“(3) In the case of contributions which the authority has decided to make but has not yet made towards the costs of the project specified in regulation 17, sub-paragraph (c) of paragraph (1) shall only apply where the authority has decided that it will not use receipts derived from Social HomeBuy disposals to make those contributions.
(4) A local authority’s total capital allowance at a particular time shall not include the value of any amount which is included in the local authority’s total Social HomeBuy allowance, as determined by the authority at that time in accordance with regulation 16B.”.
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