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8.—(1) The expenses of the Council shall be divided into general expenses and parochial expenses.
(2) Subject to paragraph (3) to (5) all expenses of the Council shall be general expenses.
(3) Parochial expenses shall be—
(a)those which by virtue of any enactment or instrument of a legislative character are special expenses chargeable only on one or some of the parishes; and
(b)those which are by this order or any other order made under section 265 of the Act chargeable only on one or some of the parishes.
(4) The expenses of the Council in the performance and exercise of—
section 47 of the Public Health Act 1936;
the Highways Act 1959;
except in so far as they are expenses of the establishment and officers of the Council, shall be parochial expenses chargeable only on the parish in respect of which they are incurred.
(5) The expenses of the Council arising out of, or incidental to, the possession of property held by the Council in trust for any parish shall, so far as they fall to be defrayed out of rates, be parochial expenses chargeable only on the parish.
(6) The Council may by resolution declare any expenses incurred by them, other than—
(a)expenses of the establishment and officers of the Council;
(b)expenses of magistrates' courts;
(c)expenses under the Coroners Acts 1887 to 1954(1); and
(d)expenses in relation to the disposal of carcases of animals washed on shore,
to be parochial expenses chargeable only on such parish or parishes as may be specified in the resolution, and any such resolution may be varied or revoked by a subsequent resolution of the Council.
(7) Where any expenses of the Council are payable as parochial expenses, the Council may determine to contribute as part of their general expenses such sums as appear to them to be reasonable in or towards defraying those expenses, and to treat the remainder, if any, as parochial expenses.
(8) Any order made under section 190(3) of the Local Government Act 1933 or any enactment replaced by that subsection and declaring expenses of any description to be separately chargeable on any parish, being an order in force immediately before 1st April 1974, shall have effect as a resolution made under paragraph (6) declaring the expenses to be parochial expenses chargeable only on the parish, and may be varied or revoked accordingly.
1887 c. 71; 1892 c. 56; 1954 c. 31.
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