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Rating (Scotland) Act 1926

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4Temporary borrowing powers to parish councils

(1)If a parish council shall find it necessary at any time to make payments in connection. with the current annual expenditure for any of the purposes of their powers and duties under the Acts of Parliament administered by them in anticipation of the appropriate rate, it shall be competent for the parish council to borrow by way of temporary loan or overdraft on the security of the appropriate rate for the year then current, or with the consent of the Scottish Board of Health on the security of the appropriate rate for the year immediately following, such sum as the council may consider necessary for the purpose, and when any money has been so borrowed on the security of a rate for any year then, except for the purposes of and in accordance with the provisions of the Poor Law Emergency Provisions (Scotland) Act, 1921, it shall not be competent for the parish council to borrow in connection with current annual expenditure on the security of that rate for any other year until the money borrowed as aforesaid shall .have been paid off.

(2)Section eighty-nine of the Poor Law (Scotland) Act, 1845 (which empowers parish councils to borrow money on the security of assessments remaining due), shall cease to have effect.

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