# The Definition of Capital Expenses (Scotland) Order 1987, Article 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.”.

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Source: https://www.legislation.gov.uk/uksi/1987/943/article/2 (the official version)
Page: https://openlegislation.uk/definition-of-capital-expenses-scotland-order-1987/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.