# The Local Authorities (Capital Finance) Regulations 1997, Regulation 36: Leases of other descriptions

Extent: E+W
Status: prospective

(1) Subject to regulations 37 and 38, where the initial cost of a lease of land does not fall to be determined under any of regulations 28 to 35, the initial cost of the lease shall be the capital cost of the lease.
(2) The initial cost of a lease of goods shall be the capital cost of the lease.

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Source: https://www.legislation.gov.uk/uksi/1997/319/regulation/36 (the official version)
Page: https://openlegislation.uk/local-authorities-capital-finance-regulations-1997/regulation-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.