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(1)A local authority may accept, hold and administer any gift of property whether heritable or moveable for any local public purpose or for the benefit of the inhabitants of the area of the authority or of some part thereof, and may execute any works (including works of maintenance or improvement) incidental to or consequential on the exercise of the powers conferred by this section.
(2)Where the purposes of the gift are purposes for which the local authority are empowered to expend money raised from a rate, they may, subject to any condition or restriction attaching to the exercise of that power, defray expenditure incurred in the exercise of the powers conferred by the preceding subsection out of money so raised.
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