The Local Authorities (Expenditure Powers) Order 1995
Article 2 of this Order specifies, for the purposes of section 137(4B) of the 1972 Act, a description of expenditure by a parish or community council which is not to be included by them when determining whether they have exceeded the limit on expenditure set out in section 137(4). The expenditure in question is expenditure which is defrayed by a payment made to the parish or community council by a county, county borough or district council under their powers under section 137 made in respect of expenditure which would otherwise form part of the parish or community council’s gross expenditure under section 137.