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The Local Authorities (Capital Finance) (Consequential, Transitional and Saving Provisions) Order 2004
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- UK Statutory Instruments
- 2004 No. 533
- Article 4
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Keeping of the Housing Revenue Account – debits to the Account
4. In Part II of Schedule 4 to the 1989 Act (keeping of the Housing Revenue Account – debits to the Account), for item 2 (expenditure for capital purposes) there shall be substituted—
“Item 2: capital expenditure
Any expenditure of the authority in respect of houses and other property within the account—
(a)which is capital expenditure for the year; and
(b)which the authority decide should be charged to a revenue account for the year.
In this item “capital expenditure” means expenditure which is capital expenditure for the purposes of Chapter 1 of Part 1 of the Local Government Act 2003 (capital finance)(1).”.
(1)
See section 16 of the 2003 Act and, in relation to England, Part 5 of S.I. 2003/3146 and, in relation to Wales, Part 4 of S.I. 2003/3239 (W. 319).
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