[13(1)The provision of services consisting of, or provided for the purposes of, or in connection with, any of the following, (and only the following) falls within section 2(2)(1) above, namelyE+W+S
(a)financial advice to any of the following, namely—
(i)a defined authority or its elected members;
(ii)any committee or sub-committee of a defined authority, or any other group of persons which reports to such an authority, committee or sub-committee; and
(iii)any officer or department of a defined authority;
(b)financial advice to any other person in relation to the discharge of any functions of a defined authority;
(c)accounting services including, in particular, the completion of statutory accounts and the maintenance of appropriate financial records;
(d)the administration of direct and indirect taxation for a defined authority;
(e)the development and maintenance of financial information and management systems;
(f)audit services including, in particular, liaison with external auditors and other appropriate bodies;
(g)the administration, collection and recovery of non-domestic rates, council tax, water and sewerage charges or rates, community charges and general rates;
(h)the provision of payroll facilities;
(i)subject to sub-paragraph (2) below, the determination, administration and making of payments, including arranging abatements and rebates;
(j)the collection of income and the recovery of debts;
(k)the administration of a defined authority’s pension fund including, in particular, the management of investments and actuarial services;
(l)the arrangement and management of borrowing and investment and the monitoring of cash-flow;
(m)the administration of a defined authority’s insurance arrangements;
(n)financial consultancy work including, in particular, research;
(o)the procurement, monitoring or supervision of, or the arranging of payment for, any services which fall within paragraphs (a) to (n) above and are provided for a defined authority by any person.
(2)The activities described in sub-paragraph (1)(i) above do not fall within section 2(2)(1) above where they relate to
(a)mandatory and discretionary awards made pursuant to the Education Act 1962 ;
(b)education maintenance allowances payable pursuant to the Scholarship and Other Benefits Regulations 1977 or bursaries, scholarships or other allowances payable pursuant to section 49 of the Education (Scotland) Act 1980 ;
(c)clothing grants payable pursuant to section 5 of the Education (Miscellaneous Provisions) Act 1948 or section 54 of the Education (Scotland) Act 1980;
(d)free school meals and milk provided pursuant to section 22 of the Education Act 1980 or section 53 of the Education (Scotland) Act 1980; or
(e)board and lodging fees payable pursuant to section 111 of the Education Reform Act 1988 or section 52 of the Education (Scotland) Act 1980.]