# The Definition of Capital Expenses (Scotland) Order 1987

S.I. 1987/943 · made 25 March 1987

This Order amends the definition of capital expenses in section 94 of the Local Government (Scotland) Act 1973. Under that section, it is not lawful for a local authority to incur any liability to meet capital expenses without the consent of the Secretary of State.

Made under: Local Government (Scotland) Act 1973 (Section 94)

PDFs: Printed copy https://openlegislation.uk/definition-of-capital-expenses-scotland-order-1987/pdf/uksi_19870943_en.pdf

## Introductory text

LOCAL GOVERNMENT, SCOTLAND
Approved by both Houses of ParliamentMade 25th March 1987
Laid before Parliament 1st April 1987
Coming into force 1st April 1988
In exercise of the powers conferred on me by section 94(3) of the Local Government (Scotland) Act 1973 and of all other powers enabling me in that behalf, I hereby make the following Order:

## 1 

(1) This Order may be cited as the Definition of Capital Expenses (Scotland) Order 1987 and shall come into force on 1st April 1988.
(2) In this Order “the Act” means the Local Government (Scotland) Act 1973.

## 2 

For the definition of “capital expenses” in section 94(2) of the Act there shall be substituted the following definition:–
“ “capital expenses” means any expenses which are to be charged to a capital account or which are otherwise of a capital nature irrespective of how they are financed.”.

## Signature

Malcolm Rifkind
One of Her Majesty’s PrincipalSecretaries of State
New St. Andrew’s House,
Edinburgh
25th March 1987

## Explanatory note

(This note is not part of the Order)
This Order amends the definition of capital expenses in section 94 of the Local Government (Scotland) Act 1973. Under that section, it is not lawful for a local authority to incur any liability to meet capital expenses without the consent of the Secretary of State.
Capital expenses is at present defined in section 94(2) of the 1973 Act as meaning–
“any expenses which are to be charged to a capital or borrowing account or which, being of a capital nature, are to be met otherwise than out of current revenue.”
This definition is amended in order to include what was formerly excluded, namely any expenses which are of a capital nature which are met out of current revenue. It also removes the reference to expenses which are charged to a borrowing account which has become unnecessary in practice.

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Source: https://www.legislation.gov.uk/uksi/1987/943 (the official version)
Page: https://openlegislation.uk/definition-of-capital-expenses-scotland-order-1987
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.