(a) That the accounting treatment of the excess capital receipt arising from the disposal of the Akzo Nobel site in 2022 as outlined in paragraphs 2.14 to 2.16 of the report be noted.
(b) That the principle set out in regard to the accounting treatment to be applied for any HRA disposals, should those circumstances apply, as outlined in paragraph 2.17 of this report be agreed.
(c) That it be agreed that confirmation be provided to Full Council annually, when setting the HRA budget, that the criteria outlined in paragraph 2.10 of the report had been met.