It extended throughout the United Kingdom, and empowered county, borough, district and parish councils ("local authorities") to incur expenditure on constructing and maintaining a war memorial within the area for which they were responsible. Expenditure was to be covered by levying a rate which was not to exceed 1⅓ of a penny in the pound for any given financial year (0.5%); parish councils were required to have this rate approved by the county council.[1]
The Act has been modernised in line with administrative reorganisations, but is still in force.[2]
References
^Parish councillor's guide. A complete guide to the duties, powers and liabilities of parish councils. Fourth edition: by Richard Cowdy Maxwell, 1933.