{
  "url": "https://openlegislation.uk/self-governing-schools-grant-and-recovery-scotland-regulations-1994/schedule-1/paragraph-2",
  "json_url": "https://openlegislation.uk/self-governing-schools-grant-and-recovery-scotland-regulations-1994/schedule-1/paragraph-2.json",
  "legislation": "uksi/1994/431",
  "legislation_title": "The Self-Governing Schools Grant and Recovery (Scotland) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/self-governing-schools-grant-and-recovery-scotland-regulations-1994",
  "path": "schedule/1/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "expenditure in relation to other items—",
  "text": "The items of expenditure specified in paragraph 1 do not constitute school level expenditure to the extent that they fall within any of the following descriptions of expenditure, namely—\n(a) expenditure treated by the education authority as expenditure of a capital nature;\n(b) expenditure in respect of the repayment of the principal of, the payment of the interest on and the discharge of any financial obligation in connection with, any loan obtained to meet expenditure of a capital nature;\n(c) expenditure which is offset by income received as central government grant in support of specific expenditure;\n(d) expenditure required to meet the liabilities of the education authority in respect of compensation for premature retirement of persons formerly employed by them to work at a school under their management, where the decision to credit a person with a period of service for the purposes of payment of compensation for premature retirement was made before 1st April in the base year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/431/schedule/1/paragraph/2",
    "retrieved_at": "2026-10-29T13:40:40.754946+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}