http://www.legislation.gov.uk/ssi/2008/28/article/3/madeThe Housing (Scotland) Act 2001 (Alteration of Housing Finance Arrangements) Order 2008Housing financeAccountancyExpenditureKing's Printer for Scotland2017-01-25HOUSING Part V of the Housing (Scotland) Act 2001 (“the 2001 Act”) provides for a new funding regime for the strategic housing functions of local authorities. Section 94 of the 2001 Act allows Scottish Ministers by order from a specified date to remove the application of sections 191 to 193 and 203(1) of the Housing (Scotland) Act 1987 (“the 1987 Act”) in relation to specified local authorities. Sections 191 to 193 of the 1987 Act impose a duty on Scottish Ministers to provide housing revenue grant to local authorities and section 203(1) of that Act places a corresponding duty on local authorities to maintain a housing revenue account. 3 1 The income and expenditure of Inverclyde Council which would, prior to 1st April 2008, have been income and expenditure accounted for in the housing revenue account will, subject to article 4, on and after that date be paid into, or as the case may be out of, the general fund of Inverclyde Council. 2 In this article, “general fund” means the fund which a local authority requires to have by virtue of section 93 of the Local Government (Scotland) Act 1973. 1973 c. 65 Section 93 was amended by the Local Government in Scotland Act 2003 (asp. 1), section 41(1)(b).