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The Local Authorities (Capital Finance and Accounting) (England) Regulations 2003
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- UK Statutory Instruments
- 2003 No. 3146
- PART 5
- Regulation 26
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This is the original version (as it was originally made).
Expenditure not to be capital expenditure
26. Expenditure incurred by a local authority on the giving of loans, grants or other financial assistance—
(a)to an officer of the authority pursuant to the terms and conditions of his employment; or
(b)in connection with the appointment of a person as an officer of the authority, to that person,
in so far as, apart from this regulation, it would be capital expenditure, shall be treated for the purposes of Chapter 1 of Part 1 as not being capital expenditure.
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