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The Education (Grant-maintained Special Schools) (Finance) Regulations 1994
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- UK Statutory Instruments
- 1994 No. 2111
- SCHEDULE 4
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Regulation 15
SCHEDULE 4EXPENDITURE OF A CAPITAL NATURE
1. Expenditure of a capital nature is expenditure on, or in connection with—
(a)the acquisition, reclamation, improvement or laying out of any land;
(b)the acquisition, construction, enlargement, improvement, repair or demolition of any building, wall, fence or other structure, or any playground or other hard-standing;
(c)the laying out of playing fields and other facilities for social activities and physical recreation; or
(d)the provision of any furniture, plant, machinery, apparatus, vehicles, vessels and equipment;
used or intended to be used for the purposes of a school.
2. In paragraph 1 above “building” includes any fixtures and fittings affixed to a building.
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