# The Local Authorities (Capital Finance and Accounting) (Amendment) (England) Regulations 2006, Regulation 3: Social HomeBuy receipts


After regulation 9 of the Principal Regulations (payment made to redeem landlord’s share), there shall be inserted—
“Social HomeBuy receipts
9A For the purposes of Chapter 1 of Part 1, a premium received by a local authority on or after 1st April 2006 in respect of a Social HomeBuy disposal which, apart from this regulation, would not be a capital receipt, shall be treated as a capital receipt.”.

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Source: https://www.legislation.gov.uk/uksi/2006/521/regulation/3 (the official version)
Page: https://openlegislation.uk/local-authorities-capital-finance-and-accounting-amendment-england-regulations-2006/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.