{
  "url": "https://openlegislation.uk/local-authorities-capital-finance-consequential-transitional-and-saving-provisions-order-2004/article-4",
  "json_url": "https://openlegislation.uk/local-authorities-capital-finance-consequential-transitional-and-saving-provisions-order-2004/article-4.json",
  "legislation": "uksi/2004/533",
  "legislation_title": "The Local Authorities (Capital Finance) (Consequential, Transitional and Saving Provisions) Order 2004",
  "legislation_url": "https://openlegislation.uk/local-authorities-capital-finance-consequential-transitional-and-saving-provisions-order-2004",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Keeping of the Housing Revenue Account – debits to the Account",
  "text": "In Part II of Schedule 4 to the 1989 Act (keeping of the Housing Revenue Account – debits to the Account), for item 2 (expenditure for capital purposes) there shall be substituted—\n“Item 2: capital expenditure\nAny expenditure of the authority in respect of houses and other property within the account—\n(a) which is capital expenditure for the year; and\n(b) which the authority decide should be charged to a revenue account for the year.\nIn this item “capital expenditure” means expenditure which is capital expenditure for the purposes of Chapter 1 of Part 1 of the Local Government Act 2003 (capital finance).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "See section 16 of the 2003 Act and, in relation to England, Part 5 of S.I. 2003/3146 and, in relation to Wales, Part 4 of S.I. 2003/3239 (W. 319)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/533/article/4",
    "retrieved_at": "2026-10-29T05:31:33.376130+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."
}