# The Local Authorities (Capital Finance and Accounting) (England) Regulations 2003, Paragraph 4


In this Schedule—
A means the total receipts received from the disposal of dwellings in the relevant financial year;
A* means the value of A in the previous financial year;
B means the total of the attributable debt associated with the dwellings disposed of from 1st April 2012 to the last day of the relevant financial year;
C means the total of the assumed debt for each pooling period from pooling period 1 to the relevant financial year;
D means the local authority share cap for the relevant financial year;
E means the total transaction cost calculated in accordance with paragraph 5;
E* means the total transaction cost for the previous financial year;
F has the meaning set out in paragraph 11, except for the pooling periods during the period 1 April 2012 to 31 March 2013 where the value of F shall be the amount calculated as F on the due date for each of those pooling periods.
F* means the value of F for the previous financial year;
F** means the total of the value of F for each pooling period from pooling period 1 to the previous financial year;
F*** has the meaning set out in paragraph 6;
G has the meaning set out in paragraph 8;
G*means the value for G in the previous financial year;
H means the transaction cost;
I means the number of disposals of dwellings during the relevant financial year;
J means deductible buy back allowance for the relevant financial year and is calculated in accordance with paragraph 12;
J* means the value of J for the previous financial year;
K means the sub-liability for the relevant financial year and is calculated in accordance with paragraph 13;
K* means the value of K for the previous financial year;
L is calculated in accordance with paragraph 10;
L* means the value of L for the previous financial year;
L** has the meaning set out in paragraph 9(1);
M has the meaning set out in paragraph 7 ; and
N* means the assumed debt for the previous financial year;
O* means the local authority share cap for the previous financial year;
P has the meanings set out in paragraph 9(2) and (4);
P* means the value of P for the previous financial year.

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Source: https://www.legislation.gov.uk/uksi/2003/3146/schedule/paragraph/4 (the official version)
Page: https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/schedule/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.