This document establishes the necessary legal adjustments to existing financial regulations to ensure consistency following the implementation of the Local Government Finance Act 1988. The order is issued by the government of Great Britain to clarify the treatment of capital money within local authority accounting frameworks. It serves as a technical instrument to align subordinate legislation with the primary legislative changes governing municipal fiscal operations during the 1990 period.

Legal professionals and government auditors utilize this text as a specific reference for historical compliance and regulatory interpretation. Experts note that the document is highly technical and intended strictly for administrative or legal application within the United Kingdom's legislative framework.