This brief explains our revised policy on VAT recovery by local authorities on expenditure relating to capital works at voluntary aided schools.

A parish meeting may only precept for expenditure relating to specific functions, powers and rights which have been conferred on it by legislation.

This is the money paid from public funds to meet official expenditure relating to The Queen's duties as Head of State.

Head of State expenditure is the official expenditure relating to The Queen's duties as Head of the Commonwealth.

The Council, however, stated that agricultural expenditure and expenditure relating to international fishing agreements should be re-examined in the autumn on the basis of the Commission's revised communication.

In this connection, we wish to highlight the need for democratic control of expenditure relating to the Common Foreign and Security Policy.

This new accounting approach makes for a clearer reading of the expenditure relating to the fisheries sector.

The Commission cannot accept Amendment No 1, because we consider that the expenditure relating to the agreement is compulsory.

As regards expenditure relating to passenger cars, generally speaking the normal deduction rules apply.

We retained the allocations proposed for expenditure relating also to rural development and accession measures which were in the preliminary draft budget.