The Education (Grant-maintained and Grant-maintained Special Schools) (Finance) Regulations 1995

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.