# The Local Authorities (Capital Finance) Regulations 1990, Regulation 3: Expenditure not to be expenditure for capital purposes


Expenditure by a local authority pursuant to section 112 of the Local Government Act 1972 on the making of advances, grants or other financial assistance to an officer of the authority or to a person whom the authority intend to appoint as an officer shall not be expenditure for capital purposes.

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Source: https://www.legislation.gov.uk/uksi/1990/432/regulation/3 (the official version)
Page: https://openlegislation.uk/local-authorities-capital-finance-regulations-1990/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.