{
  "url": "https://openlegislation.uk/definition-of-capital-expenses-scotland-order-1987/article-2",
  "json_url": "https://openlegislation.uk/definition-of-capital-expenses-scotland-order-1987/article-2.json",
  "legislation": "uksi/1987/943",
  "legislation_title": "The Definition of Capital Expenses (Scotland) Order 1987",
  "legislation_url": "https://openlegislation.uk/definition-of-capital-expenses-scotland-order-1987",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "For the definition of “capital expenses” in section 94(2) of the Act there shall be substituted the following definition:–\n“ “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.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/943/article/2",
    "retrieved_at": "2026-10-29T16:25:51.043771+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}