The Local Authority Accounts (Scotland) Amendment Regulations 1997

Statutory Instruments

1997 No. 1980 (S. 142)

LOCAL GOVERNMENT, SCOTLAND

The Local Authority Accounts (Scotland) Amendment Regulations 1997

Made

4th August 1997

Laid before Parliament

22nd August 1997

Coming into force

1st January 1998

The Secretary of State, in exercise of the powers conferred on him by section 105(1) of the Local Government (Scotland) Act 1973F1 and of all other powers enabling him in that behalf, and after consultation with such associations of local authorities as appear to him to be concerned, hereby makes the following Regulations:

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F1 1973 c.65; section 105(1) was amended by the Rating and Valuation (Amendment) (Scotland) Act 1984 (c.31), section 10(2).

Citation and commencement

1.  These Regulations may be cited as the Local Authority Accounts (Scotland) Amendment Regulations 1997 and shall come into force on 1st January 1998.

Amendment of Regulations

2.  In regulation 4 of the Local Authority Accounts (Scotland) Regulations 1985 F2 , for “31st August" there shall be substituted “ 30th June ”.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F2 S.I. 1985/267.

Malcolm Chisholm

Parliamentary Under Secretary of State, Scottish Office

St Andrew’s House, Edinburgh

4th August 1997

Explanatory Note

(This note is not part of the Regulations)

Regulation 4 of the Local Authority Accounts (Scotland) Regulations 1985 inter alia requires the proper officer of a Scottish local authority to ensure that copies of an abstract of the authority’s accounts for a financial year are submitted to the authority and to the Controller of Audit not later than 31st August in the next financial year. These Regulations amend regulation 4 by substituting “30th June" for “31st August". The change will first take effect as regards accounts for financial year 1997/98.