The Local Authority Accounts (Scotland) Amendment Regulations 2011

Saving provision

This section has no associated Executive Note

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.