Highlands and Islands Enterprise provides financial assistance
by way of loans and grants towards specified expenditure. These
should be dealt with as at
BIM40455.
In addition, Highlands and Islands Enterprise makes special
grants which are not earmarked to any particular expenditure,
capital or revenue. Exceptionally, these special grants may be
treated as non-revenue receipts. This follows an agreement made in
respect of grants paid by the Highlands and Island Development
Board, the predecessor body to Highlands & Islands
Enterprise.
