Local Government (Scotland) Act 1947

188 Fee fund of local authorities.

(1) All fees, commissions, discounts allowed on payment of accounts and expenses payable to or recovered by any officer of a local authority in respect of any business relating to the authority whether by reason of his office or otherwise (except personal outlays incurred by the officer and such fees, commissions, discounts and expenses as the officer is in pursuance of an express provision of his agreement with the authority entitled to retain for himself) shall be accounted for and paid to the county fund, the burgh fund or the district council fund, as the case may be, and—

(a) such part as may be approved by the Secretary of State of all the said fees and commissions so accounted for and paid shall form a fund to be known as the " fee fund " of the authority which may be applied for any purpose relating to the authority or the area of the authority for which, in the case of a burgh having a common good, the common good may be applied; and

(b) all such fees and commissions (except the part thereof carried to the fee fund) and all such discounts and expenses so accounted for and paid shall be carried to the credit of the respective accounts of the authority to which they relate.

(2) Where at the commencement of this Act a local authority or an officer of the authority on behalf of the authority holds moneys derived from any such fees, commissions, discounts and expenses as aforesaid, such moneys shall be paid to the county fund, the burgh fund or the district council fund, as the case may be, and form part of the fee fund of the authority.