{
  "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-amendment-england-regulations-2006/regulation-5",
  "json_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-amendment-england-regulations-2006/regulation-5.json",
  "legislation": "uksi/2006/521",
  "legislation_title": "The Local Authorities (Capital Finance and Accounting) (Amendment) (England) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-amendment-england-regulations-2006",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Pooling of receipts from disposals of housing land",
  "text": "In paragraph (4) of regulation 12 of the Principal Regulations (pooling of receipts from disposals of housing land), after sub-paragraph (a), there shall be inserted—\n“(aa) to the extent not included in sub-paragraph (a), 75 per cent of the capital receipt, received by a local authority on or after 1st April 2006, in relation to the disposal of the authority’s rights and obligations as mortgagee of any dwelling;\n(ab) to the extent not included in sub-paragraph (a) or (aa), 75 per cent of the capital receipt, received by a local authority on or after 1st April 2006, in relation to a Social HomeBuy disposal; and”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/521/regulation/5",
    "retrieved_at": "2026-10-29T04:36:44.952181+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}