The Local Authorities (Expenditure Powers) Order 1984
Section 137 of the Local Government Act 1972 enables a local authority to spend an amount not exceeding the product of a 2p rate in the interest of their area or its inhabitants for purposes for which they are not otherwise empowered to do so. In determining the total amount spent certain sums may be disregarded. These include any expenditure of a description specified by statutory order.