# The Council Tax (Demand Notices) (Wales) Regulations 1993, Paragraph 4


For the purposes of paragraph 5 of Part I, capital expenditure is expenditure for capital purposes within the meaning of section 40 of the Local Government and Housing Act 1989.

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Source: https://www.legislation.gov.uk/uksi/1993/255/schedule/2/part/II/paragraph/4 (the official version)
Page: https://openlegislation.uk/council-tax-demand-notices-wales-regulations-1993/schedule-2/part-II/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.