# The Local Authorities (Capital Finance) Regulations 1997, Regulation 9: Financial assistance for officers

Extent: E+W
Status: prospective

Expenditure incurred by a local authority on the making of advances, grants or other financial assistance—
(a) to an officer of the authority pursuant to the terms and conditions of his employment, or
(b) in connection with the appointment of a person as an officer of the authority, to that person,
in so far as, apart from this regulation, it would be expenditure for capital purposes by virtue of section 40(4), shall not be expenditure for capital purposes.

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Source: https://www.legislation.gov.uk/uksi/1997/319/regulation/9 (the official version)
Page: https://openlegislation.uk/local-authorities-capital-finance-regulations-1997/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.