(1)Subject to the provisions of this Act, all the functions of each parish council (except the functions by this section transferred to a district council) and all the functions of each district board of control shall be transferred to and vest in—
(a)the county council of the county as re-constituted in accordance with the provisions hereinafter contained, so far as the functions relate to the county (including the small burghs therein) or a portion thereof; and
(b)the town council of the large burgh so far as the functions relate to the large burgh or a portion thereof:
Provided that any functions of a parish council exercisable in respect of a small burgh under the [2 Edw. 7. c. 8.] Burial Grounds Acts and the Cremation Act, 1902, and any functions of a parish council with respect to a churchyard so far as within a small burgh vested in the council in pursuance of subsection (6) of section thirty of the Act of 1894 or section thirty-two of the [15 & 16 Geo. 5. c. 33.] Church of Scotland (Property and Endowments) Act, 1925, shall be transferred to and vest in the town council of the said burgh.
(2)Subject to the provisions of this Act, all the functions of the parish council of each landward parish and of each parish containing a landward part, so far as relating to the landward part—
(a)under Part IV of the Act of 1894;
(b)under Part V (other than subsection (6) of section thirty) of the said Act (except in the case of parish trusts so far as relating to the poor or to churchyards or to burial grounds);
(c)under the Allotments Acts;
(d)under section seventy-nine of the [3 Edw. 7. c. 25.] Licensing (Scotland) Act, 1903; and
(e)under section forty-nine of the [8 Edw. 7. c. 48.] Post Office Act, 1908;
shall be transferred to and vest in the district council (constituted as hereinafter provided) for the district so far as the functions relate to the district, and any statutory provision empowering a parish council to which, this subsection applies to make a representation shall be construed as empowering the district council of the district to which the representation relates to make the representation.