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Public Finance and Accountability (Scotland) Act 2000
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Capital expenditure of local authorities etc.
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1In section 94 of the Local Government (Scotland) Act 1973 (c. 65) (capital expenses of local authorities etc.) insert—
“(5)In exercising their functions under subsection (1) above the Scottish Ministers shall seek to ensure that the aggregate amount of relevant expenditure by virtue of this section in any financial year does not exceed the amount specified for that year for the purposes of this subsection in a Budget Act.
(6)In subsection (5) above, “relevant expenditure” means such expenditure as the Scottish Ministers may from time to time determine in writing, being expenditure resulting from the incurring of liabilities to which subsection (1) above applies.
(7)The Scottish Ministers shall lay before the Scottish Parliament every determination under subsection (6) above together with a statement of their reasons for making the determination in those terms.”
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