{
  "url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-regulations-2003/regulation-8",
  "json_url": "https://openlegislation.uk/local-authorities-capital-finance-and-accounting-wales-regulations-2003/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Payment made to redeem landlord’s share",
  "text": "For the purposes of Chapter 1 of Part 1, where an interim or final payment is made to a local authority in accordance with Schedule 6A to the Housing Act 1985 (Redemption of landlord’s share), the sum received by the authority must be treated as a capital receipt if, apart from this regulation, it would not be a capital receipt.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 8 in force at 1.4.2004, see reg. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1985 c. 68. Schedule 6A was inserted by section 117(2) of, and Schedule 16 to, the Leasehold Reform, Housing and Urban Development Act 1993 (c. 28)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2003/3239/regulation/8",
    "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."
}