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The Local Authorities (Capital Finance) (Amendment) (No. 2) Regulations 1992
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- UK Statutory Instruments
- 1992 No. 1618
- Regulation 2
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2. The Local Authorities (Capital Finance) Regulations 1990(1) shall be amended in regulation 2 by the addition after paragraph (6) of the following paragraph—
“(7) Where a local authority—
(a)have at any time received a grant or any other financial assistance from a Minister of the Crown or Community institution towards expenditure incurred by the authority for capital purposes, and
(b)subsequently are required to repay the grant or assistance or make a payment in respect of it,
then the expenditure of the authority incurred in making that repayment or payment shall be expenditure for capital purposes.”.
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