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Local Government in Scotland Act 2003
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38Scottish Ministers' power to pay off loans made to local authorities
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(1)The Scottish Ministers may make to the Public Works Loan Commissioners or to any other person payment reducing or extinguishing a local authority’s liability to the Commissioners or, as the case may be, that other person in respect of a loan made by the Commissioners or that other person to the authority for the purposes of capital expenditure.
(2)If the Scottish Ministers make a payment in pursuance of subsection (1) above they shall—
(a)prepare a report on their reasons for making that payment; and
(b)lay that report before the Scottish Parliament.
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