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2.—(1) Nothing in these Regulations applies to any accounts that relate to a financial year that began prior to 1st April 2010.
(2) Where a local authority has, at any time prior to these Regulations being laid before the Scottish Parliament, contractually bound itself not to disclose publicly the terms on which it remunerates a person, nothing in these Regulations requires the entry in respect of that person in any Remuneration Report to disclose remuneration details relating to a financial year that began on or earlier than 1st April 2010.
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