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The Local Government Act 2003 (Commencement No. 1 and Transitional Provisions and Savings) Order 2003
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Capital finance—Part 1 of the Act
18. The usable part of any capital receipt—
(a)within the meaning of section 60(2) of the 1989 Act (the usable balance of capital receipts); and
(b)which is not applied by the local authority in any financial year beginning before 1st April 2004,
shall be treated as if it were a capital receipt within the meaning of section 9 of the Act (“capital receipt”) for the purposes of Chapter 1 of Part 1 of the Act.
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