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1Subject to paragraphs 2 and 3 below and to regulations under paragraph 4 below, expenditure on—
(a)the acquisition of land, including buildings and structures on land;
(b)the acquisition of vehicles and vessels and of movable and immovable plant, machinery and apparatus;
(c)the reclamation, improvement or laying out of land;
(d)the construction, preparation, conversion, improvement, renewal or replacement of buildings and structures ;
(e)the repair or maintenance—
(i)of land (including dwelling-houses and other buildings) held under Part V of the [1957 c. 56.] Housing Act 1957 ; and
(ii)dewelling-houses held otherwise than under that Part of that Act, to the extent that the expenditure is defrayed by borrowing ;
(f)the renewal or replacement of vehicles and vessels and the installation, renewal or replacement of movable and immovable plant, machinery and apparatus ; and
(g)the making of grants and advances of a capital nature other than grants and advances to local authorities or Passenger Transport Executives,
is prescribed expenditure for the purposes of this Part of this Act.
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