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On 1 May 1995 the Department of the Environment issued its circular 8/95, offering guidance to local authorities on interpreting the HRA Ringfence.
This Bulletin, developed by CIPFA's Local Authority Accounting Panel and its Housing Panel, provides further background to the ringfenced Housing Revenue Account and the issues it raises. The Bulletin also identifies particular accounting matters authorities need to address and suggests measures that may help in their resolution.
Download LAAP Bulletin 22 - The HRA Ringfence (PDF, 59 KB)