# The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2012, Regulation 6: Capital receipts


After regulation 9A (Social HomeBuy receipts), insert—
“Securitisation transaction receipts
9B. For the purposes of Chapter 1 of Part 1, any sum received as consideration by a local authority as the result of a securitisation transaction which, apart from this regulation, would not be a capital receipt, must be treated as a capital receipt.”.

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Source: https://www.legislation.gov.uk/uksi/2012/265/regulation/6 (the official version)
Page: https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-amendment-regulations-2012/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.