# The Local Authorities (Capital Finance) Regulations 1997, Regulation 7: Computer programs

Extent: E+W
Status: prospective

Expenditure incurred by a local authority on the acquisition or preparation of a computer program, including expenditure on the acquisition of a right to use the program, in so far as it is not expenditure for capital purposes by virtue of section 40(2), shall be expenditure for capital purposes if the authority acquire or prepare the program for use for a period of at least one year for any purpose relevant to their functions.

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Source: https://www.legislation.gov.uk/uksi/1997/319/regulation/7 (the official version)
Page: https://openlegislation.uk/local-authorities-capital-finance-regulations-1997/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.