Section 88 — Local Government Finance Act 1988: Transport grants: supplementary.

Transport grants: supplementary. 88 1 This section applies for the purposes of section 87 above.

2 Each of the following is a defined council—

a a county council, aa a county borough council, and b a metropolitan district council, c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3 A council’s relevant transport expenditure for a financial year is the expenditure it calculates it incurred in the year in connection with—

a highways or the regulation of traffic (where the council is English), or b highways, the regulation of traffic or public transport (where the council is Welsh).

4 But in making the calculation expenditure shall be left out of account unless, at the time the calculation is made, it is capital expenditure for the purposes of Chapter 1 of Part 1 of the Local Government Act 2003 (capital finance) .

5 A council’s estimated relevant transport expenditure for a financial year is the expenditure it estimates it will incur in the year in connection with—

a highways or the regulation of traffic (where the council is English), or b highways, the regulation of traffic or public transport (where the council is Welsh).

6 But in making the estimate expenditure shall be left out of account unless, at the time the estimate is made, it is capital expenditure for the purposes of Chapter 1 of Part 1 of the Local Government Act 2003 (capital finance) .