Part I

Rating and Local Government Finance

10 Inspection of local authorities” accounts.

1

For subsection (1) of section 101 of the M1Local Government (Scotland) Act 1973 there shall be substituted the following subsection—

1

At each audit under this Part of this Act of a local authority’s accounts, any persons interested may inspect the accounts to be audited and all books, deeds, contracts, bills, vouchers and receipts relating thereto and make copies of all or any part of the accounts and those other documents.

2

In section 105(1)(d) of that Act (regulations as to the period in which accounts may be inspected and as to informing persons about their rights of inspection and objection) for the words “abstract and accounts” there shall be substituted the words “accounts and other documents”.