The Local Authorities (Capital Finance) Regulations 1990

Regulation 18

SCHEDULE 2 CAPITAL RECEIPTS TO BE TREATED AS REDUCED: REPLACEMENT OF ASSETS

PART I NEW LAND OR BUILDING USED FOR SAME PURPOSE Use for any of the following purposes, namely–

1.  as a library,

2.  as local authority offices,

3.  as a fire station,

4.  as a community hall,

5.  as a training workshop,

6.  as a market,

7.  as a bus station,

8.  as a car park,

9.  for the disposal of controlled waste within the meaning of Part I of the Control of Pollution Act 1974(1) (waste on land),

10.  for the purposes of the local authority’s social services functions within the meaning of the Local Authority Social Services Act 1970(2),

11.  for the purposes of the police service, other than as a dwelling,

12.  for the purposes of the probation service,

13.  for the purposes of magistrates' court services,

14.  for the purposes of the local authority’s functions conferred on them under section 2 of the Civil Defence Act 1948,

15.  as a recreational facility or any other facility provided by the local authority pursuant to section 19 of the Local Government (Miscellaneous Provisions) Act 1976(3),

16.  as public open space.

PART II NEW LAND OR BUILDING USED FOR A CORRESPONDING PURPOSE

(1)	(2)
1.  A primary or secondary school or an institution providing further education (within the meaning of the Education Act 1944(4)).	Use as a primary or secondary school or an institution providing further education.
2.  A defective dwelling within the meaning of Part XVI of the Housing Act 1985 (assistance for owners of defective housing).	Use as a dwelling within the meaning of Part XVI of the Housing Act 1985.
3.  A theatre or concert hall.	Use as a theatre or concert hall.
4.  A museum or art gallery.	Use as a museum or art gallery.

(1)

1974 c. 40.

(2)

1970 c. 42.

(3)

1976 c. 57.

(4)

1944 c. 31. Section 41 of the Education Act 1944, which defines further education, is substituted by section 120 of the Education Reform Act 1988 (c. 40).