{
  "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-regulations-2003/regulation-7",
  "json_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-regulations-2003/regulation-7.json",
  "legislation": "wsi/2003/3239",
  "legislation_title": "The Local Authorities (Capital Finance and Accounting) (Wales) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-regulations-2003",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Disposal of mortgage portfolio",
  "text": "For the purposes of Chapter 1 of Part 1, a sum received by a local authority in respect of the disposal of the authority’s rights and obligations as mortgagee of any housing land which, apart from this regulation, would not be a capital receipt must be treated as a capital receipt.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 7 in force at 1.4.2004, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2003/3239/regulation/7",
    "retrieved_at": "2026-10-29T00:09:44.187495+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."
}