Local Government (Scotland) Act 1894

47 Current rates

(1) Every rate and requisition for sums of money made before the fifteenth day of May in the year one thousand eight hundred and ninety-five, may be levied and collected, and proceedings for the enforcement thereof may be taken in like manner, as nearly as may be, as if this Act had not passed.

(2) The accounts of all moneys received or expended before the fifteenth day of May in the year one thousand eight hundred and ninety-five, shall be audited and other consequential proceedings taken in like manner as nearly as may be as if this Act had not passed, and every officer whose duty it is to make up any accounts, or to account for any portion of the moneys received or expended in any account shall, until the audit is completed, be deemed for the purpose of such audit to continue in office and be bound to perform the same duties and render the same accounts as if this Act had not passed.