
1 

(1) This Order may be cited as the Definition of Capital Expenses (Scotland) Order 1987 and shall come into force on 1st April 1988.
(2) In this Order “the Act” means the Local Government (Scotland) Act 1973.
2 
For the definition of “capital expenses” in section 94(2) of the Act there shall be substituted the following definition:–“ “capital expenses” means any expenses which are to be charged to a capital account or which are otherwise of a capital nature irrespective of how they are financed.”.
Malcolm Rifkind
One of Her Majesty’s PrincipalSecretaries of State
New St. Andrew’s House,
Edinburgh
25th March 1987