# Local Government Finance Act (Northern Ireland) 2011, Section 19: “Capital expenditure”


(1) Subject to subsections (2) and (3), references in this Part to capital expenditure, in relation to a council, are to expenditure of the council which falls to be capitalised in accordance with proper practices.
(2) Regulations may provide that expenditure of councils shall be treated for the purposes of this Part as being, or as not being, capital expenditure.
(3) The Department may by direction provide that expenditure of a particular council shall be treated for the purposes of this Part as being, or as not being, capital expenditure.

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Source: https://www.legislation.gov.uk/nia/2011/10/section/19 (the official version)
Page: https://openlegislation.uk/local-government-finance-act-northern-ireland-2011/section-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.