Textual Amendments
F1Sch. 3 para. 9A 9B and cross-heading inserted (1.4.2007 for the insertion of Sch. 3 para. 9A(3), 25.5.2007 in so far as not already in force) by Education and Inspections Act 2006 (c. 40), ss. 35(3), 188(3); S.I. 2007/935, arts. 5(i), 7(j)
9A(1)This paragraph applies for the purposes of this Schedule as it applies in relation to England.E+W
(2)Subject to sub-paragraphs (3) and (4), references in this Schedule to capital expenditure, in relation to an appropriate body or the promoters, in the case of a voluntary aided school, are references to—
(a)expenditure of the body or, as the case may be, the promoters which falls to be capitalised in accordance with proper accounting practices, or
(b)expenditure which would fall to be so capitalised were it to be incurred by the body or, as the case may be, the promoters.
(3)The Secretary of State may by regulations prescribe classes or descriptions of expenditure which are to be treated for the purposes of this Schedule as being, or as not being, capital expenditure in relation to—
(a)any appropriate body, or any prescribed class or description of appropriate body;
(b)any promoters, or any prescribed class or description of promoters.
(4)The Secretary of State may by direction provide that, in the case of a particular voluntary aided school—
(a)expenditure of a particular appropriate body which is expenditure of a particular class or description;
(b)expenditure of particular promoters which is expenditure of a particular class or description,
is to be treated for the purposes of this Schedule as being, or as not being, capital expenditure in relation to that body, or as the case may be, those promoters.
(5)Directions under sub-paragraph (4) may be expressed to have effect in specified circumstances or subject to specified conditions.
(6)In this paragraph an “appropriate body”, in the case of a voluntary aided school, means—
(a)the governing body of the school, or
(b)a relevant body in relation to the school (within the meaning of paragraph 5).]