Regulation 3 Building worksI1

England and Wales Not yet in force

Expenditure incurred by a local authority on the carrying out of works which are intended to—

(a)

increase substantially the thermal insulation of a building or part of a building,

(b)

increase substantially the extent to which a building or part of a building can or will be used by a person aged 60 or over or a person who is a disabled person within the meaning given to that expression in section 114(6) (approval of applications to provide certain facilities for the disabled), or

(c)

reduce substantially, in relation to a building or part of a building, the risk to persons in case of fire,

in so far as it is not expenditure for capital purposes by virtue of section 40(2) (capital purposes), shall be expenditure for capital purposes if it may be so regarded in accordance with proper practices.

Annotations

Commencement

I1: Reg. 3 in force at 1.4.1997, see reg. 1(1)(b)