§ 39. Mr. Bruceasked the Secretary of State for Scotland under what powers he acted in requiring his consent for capital expenditure incurred by the city of Aberdeen be funded from the common good fund.
§ Mr. AncramMy right hon. and learned Friend's powers to control capital expenditure by local authorities are set out in section 94 of the local government (Scotland) Act 1973. This provides that a local authority must have the consent of the Secretary of State before incurring any liability to meet capital expenses, except where they are financed from current revenue. The definition of capital expenses in section 94(2) includes any expenses of a capital nature which are to be met otherwise than out of current revenue.