Local Government (Financial Provisions) Act, 1978

Local authorities' estimate of expenses.

14.—(1) Notwithstanding section 9 (1) of the Act of 1955, a local authority may prepare an estimate of expenses after the beginning of the local financial year to which the estimate relates.

(2) Where an estimate of expenses has not been adopted by a local authority before the beginning of a particular local financial year, it shall be lawful for the authority to expend money or to incur liability in that local financial year for any particular purpose in respect of which money was expended or liability was incurred by the authority in the immediately preceding local financial year; provided that the amount expended or the liability incurred by virtue of this subsection by the authority shall not exceed one half of the amount or of the cost of meeting the liability so previously expended or incurred.