Expenditure limits
2. For the purposes of section 137(4)(a) of the Local Government Act 1972 (power of local authorities to incur expenditure for certain purposes not otherwise authorised), the sum of £5.30 is specified as the sum appropriate to a local authority(1) in England for the financial year beginning on 1st April 2005.
For the purposes of section 137, except for subsection (3), “local authority”, as respects England, is defined as a parish council, see section 137(9) and (10) of the Local Government Act 1972. In subsection (3), “local authority” means, in relation to England, a county council, district council, London borough council, the Common Council or a parish council, see section 137(10)(a) of the Local Government Act 1972. However, subsection (3) provides that, for the purposes of that subsection, as respects England, only parish councils are subject to the provisions of section 137(4). The appropriate sum, as respects England, therefore applies only to parish councils.