Use of capital receipts8.
In regulation 18 (use of capital receipts)—
(a)
in paragraph (2), for “paragraphs (3), (6) and (7)”, substitute “paragraphs (3) and (6)”;
(b)
after paragraph (2)(e)—
(i)
omit “.”;
(ii)
insert—
“; or
(f)
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.”;
(c)
omit paragraph (7).