Local Government Finance Act 1988

70 General and special expenses

(1) This section applies for the purposes of section 69 above.

(2) All the expenses of a county council are its general expenses except that—

(a) if it is the police authority for part only of its area its expenses as police authority are special expenses provided a resolution of the council to that effect is in force,

(b) provided a resolution of the council to the following effect is in force, its expenses needed to meet a levy issued to it are its special expenses or (if the resolution relates to some only of those expenses) those to which the resolution relates are its special expenses, and

(c) if it is a Welsh county council whose library area consists of part of its administrative area, its expenses in exercising its functions as library authority in its library area are its special expenses.

(3) Expenses which are special by virtue of a resolution under subsection (2)(a) above relate to the part of the council’s area for which it is the police authority.

(4) Expenses which are special by virtue of a resolution under subsection (2)(b) above relate to the part of the council’s area in which the levying body carries out functions.

(5) Expenses which are special by virtue of subsection (2)(c) above relate to the part of the council’s administrative area which consists of its library area.

(6) All the expenses of each of the following are its general expenses—

(a) a metropolitan county police authority,

(b) the Northumbria Police Authority,

(c) a metropolitan county fire and civil defence authority, and

(d) the London Fire and Civil Defence Authority.

(7) All the expenses of the Receiver for the Metropolitan Police District are his general expenses, except that his expenses relating to the metropolitan police courts and the probation system in the metropolitan police court area are his special expenses.

(8) Expenses which are special by virtue of subsection (7) above relate to the metropolitan police court area.

(9) All the expenses of the sub-treasurer of the Inner Temple are his general expenses, and all the expenses of the under-treasurer of the Middle Temple are his general expenses.

(10) All the expenses of a parish or community council, the chairman of a parish meeting or charter trustees are general expenses.

(11) “Library area” shall be construed in accordance with the [1964 c. 75.] Public Libraries and Museums Act 1964.