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Local Government in Scotland Act 2003

Current text a fecha 2006-07-03

Part 1 — Best value and accountability

Duty to secure best value

Local authorities' duty to secure best value

1

Considerations bearing on performance of duty under section 1

2

Enforcement

Action by Accounts Commission following report by Controller of Audit

3

Hearings under section 3 above

4

the opportunity of appearing and being heard.

Action by local authorities on receipt of findings

5

Other provisions about best value

Accounts Commission’s studies and recommendations to include aspects of securing best value

6

(a) the securing by local authorities of best value; (b)

; and

(c)

.

(1A) In subsection (1)(a) above, the references to best value and the securing of it are references to best value within the meaning of section 1 of the Local Government in Scotland Act 2003 (asp 1) and the securing of it in accordance with that section.

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Relaxation of rules about contracts and supply of goods and services

Local authority contracts: relaxation of exclusion of non-commercial considerations

7

Relaxation of restrictions on supply of goods and services etc. by local authorities

8

(1A) A local authority shall not, in relation to any trading operation carried on by them, enter into an agreement under subsection (1) above if the likely result of doing so would be that the commercial services income accruing to the authority in any financial year under that and all other such agreements already entered into by the authority with such persons in relation to that operation would exceed the statutory limit. (1B) Subsection (1A) above does not apply in respect of an agreement entered into by a local authority with— (a) another local authority; (b) a public authority or body; or (c) a person who, in the circumstances set out in subsection (1L) below, enters into the contract in order to provide the local authority with goods or services, or with a person who, not being a public body, has functions of a public nature or engages in activities of that nature and the purpose or effect of the agreement is to facilitate discharge by that person of those functions or that person’s engagement in those activities. (1C) The restriction in subsection (1A) does not prevent a local authority from entering into an agreement where the likely result of doing so would be that the income referred to in that subsection will exceed the limit there referred to if the Scottish Ministers give prior consent to the authority doing so. (1D) In subsection (1A) above— (a) the “commercial services” income of a local authority is that part of their income which— (i) is derived from agreements entered into for all or any of the purposes set out in subsection (1) above and is, in accordance with proper accounting practices, credited to a trading account kept by the authority for a trading operation; (ii) is derived from relevant dividends; or (iii) is derived from relevant profit sharing agreements; and (b) the “statutory limit” for a trading operation is such amount as the Scottish Ministers may, by order, fix. (1E) For the purposes of subsection (1D) above— “relevant dividend” means a dividend paid by a body corporate which carries on operations which, if they were carried on by the authority to which the dividend is paid, would be relevant trading operations; “relevant profit sharing agreement” means an agreement between a local authority and a body corporate which carries on such operations in terms of which the body corporate undertakes to pay to the authority a proportion of any income which it derives from carrying out those operations. (1F) An amount so fixed may be expressed as a fraction of any other amount specified or referred to in the order. (1G) Different amounts may be so fixed for different trading operations or classes of trading operation, and an amount may be so fixed for all trading operations. (1H) Where, for any trading operation, no amount has been so fixed, the prohibition in subsection (1A) above applies, the condition of its application set out in that subsection being ignored. (1I) If, however, in the case of a trading operation for which no amount has been fixed, the Scottish Ministers give prior consent to a local authority entering into an agreement under subsection (1) above in relation to that trading operation, that prohibition does not apply. (1J) An order under subsection (1D)(b) above shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of the Scottish Parliament. (1K) Before making such an order, the Scottish Ministers shall consult such persons as they think fit. (1L) The circumstances referred to in paragraph (c) of subsection (1B) above are that the local authority considers that the provision of the goods or services under the contract mentioned in that paragraph will be facilitated if the person who has entered into the contract is within that paragraph. (1M) A local authority shall, before entering any such agreement as is referred to in subsection (1) above, have regard to whether doing so will be likely to promote or improve the well-being of— (a) their area and persons within that area; (b) either of those. (1N) For the purposes of subsection (1M) above, “well-being” is to be construed in the same way as it is construed for the purposes of section 20 of the Local Government in Scotland Act 2003 (asp 1). (1O) References in this section to a trading operation are, in relation to a local authority, references to a trading operation for which, in accordance with proper accounting practices (within the meaning of section 12 of the Local Government in Scotland Act 2003 (asp 1)) the authority keep trading accounts. (1P) The reference in subsection (1) above to a relevant trading operation is a reference to a trading operation which is carried on for the purpose of enabling a local authority to raise money, by borrowing or otherwise.

;

; (ii) for the purpose of enabling the authority to supply the property, goods or materials or, as the case may be, provide the service to another authority; (iii) in the case of the supply of goods or materials, where that supply is for the purpose of, or is incidental to the purpose of, enabling the authority to supply property or, as the case may be, provide a service; or (iv) in any other case, where the Scottish Ministers have consented to the supply or provision.

;

Special provision for local authority contracts for construction of buildings or works

9

undertaken by the authority, and

Trading operations and accounts

10

revenue is not less than expenditure.

Disposal of land for less than full value

Disposal of land by local authorities for less than full value

11

(2A) Subsection (2) does not extend to a disposal where— (a) the best consideration that can reasonably be obtained is less than the threshold amount; or (b) the difference between that consideration and the proposed consideration is less than the marginal amount. (2B) The Scottish Ministers shall, by regulations, fix the threshold amount and the marginal amount for the purposes of subsection (2A) above. (2C) The Scottish Ministers may, by regulations, provide as to the circumstances in which and procedure by which local authorities may, under this section, dispose of land for a consideration less than the best that can reasonably be obtained. (2D) Those regulations may include provision— (a) requiring a local authority proposing to dispose of land at less than the best consideration that can reasonably be obtained to appraise and compare the costs and other disbenefits and the benefits of the proposal; (b) requiring the local authority, before deciding in favour of the proposal, to be satisfied that so deciding would be reasonable; and (c) setting out factors to which the local authority must have regard when considering whether its decision would be reasonable. (2E) References in this section to the best consideration that can reasonably be obtained by a local authority are references to that consideration as assessed by a suitably qualified valuer. (2F) In appointing and instructing a suitably qualified valuer for the purposes of subsection (2E) above, the local authority shall have regard to any guidance provided by the Scottish Ministers on— (a) what are suitable qualifications; (b) what factors are to be or not to be taken into account by the valuer in assessing the consideration referred to in that subsection. (2G) Regulations under this section shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of the Scottish Parliament. (2H) Before making such regulations, the Scottish Ministers shall consult such associations of local authorities and such other persons as they think fit.

.

Accounts, finance and performance accountability

Proper accounting practices

12

Publication by local authorities of information about finance and performance

13

to be included in that which is to be reported under subsection (1) above.

Application of this Part to other bodies

14

This Part of this Act applies also to those bodies to which Part VII (finance) of the 1973 Act applies by virtue of section 106(1) of that Act (application to committees, joint committees and joint boards the members of which are appointed by local authorities and to charities etc. the trustees of which are local authorities or their members).

Part 2 — Community planning

Community planning

15

all other public bodies the functions of which are exercisable within the area of the local authority and such community bodies as the local authority thinks fit to participate appropriately in community planning.

Community planning: further provision

16

to participate in community planning.

promote and encourage the use of community planning.

Reports and information

17

— (a)

;

(b) facilitate the drawing of conclusions about the discharge of those bodies' functions under Part 2 (community planning) of the Local Government in Scotland Act 2003 (asp 1).

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Guidance

18

Establishment of corporate bodies to co-ordinate and further community planning etc.

19

by order establish a body corporate having the constitution and functions specified in the order.

Part 3 — Power to advance well-being

Power to advance well-being

20

if the authority considers that doing so is likely to achieve the purpose set out in that subsection.

Guidance on exercise of power under section 20

21

Limits on power under section 20

22

Part 4 — Enforcement and scrutiny

Enforcement: preliminary notice

23

they may service a preliminary notice on the authority.

they may serve a preliminary notice on the authority.

Enforcement directions

24

Scrutiny of local authorities' police and fire functions

25

is carrying out its functions in a manner which is within the power conferred on it by section 20 above.

Excess of power: preliminary notice

26

they may serve a preliminary notice on the authority.

Excess of power: enforcement

27

Part 5 — Rating and council tax

Rate relief on former agricultural premises etc.

28

(3A) (1) For any period (“the relevant period”) in a financial year beginning on or after 1st April 2003 where sub-paragraph (2) applies to lands and heritages, the non-domestic rate leviable in respect of the lands and heritages is to be one half of the non-domestic rate which would have been leviable apart from this paragraph. (2) This sub-paragraph applies where— (a) the rateable value of the lands and heritages shown in the valuation roll at the beginning of the financial year in which the relevant period falls is not more than any amount prescribed by the Scottish Ministers by order, (b) the lands and heritages consist wholly or mainly of land or a building which, on at least 183 days during the period of one year which ends immediately before this sub-paragraph comes into effect, was (or was, by virtue of any enactment, treated as being) agricultural lands and heritages for the purposes of section 7(3) (no agricultural lands and heritages to be entered in the valuation roll) of the Valuation and Rating (Scotland) Act 1956 (c. 60), and (c) during the relevant period, the land or building— (i) is not (and is not, by virtue of any enactment, treated as being) agricultural lands and heritages for those purposes, and (ii) is occupied by a relevant person. (3) For the purposes of sub-paragraph (2)(b)— (a) any part of the lands and heritages which was, on the days which are taken into account for the purposes of determining whether the condition set out in that sub-paragraph is met, a dwelling (within the meaning of Part II (council tax) of the Local Government Finance Act 1992 (c. 14)) is to be disregarded for the purposes of determining whether that condition is met, and (b) a building which has replaced a building which was, on those days, an agricultural building (within the meaning of section 7(2) of that Act of 1956) is to be treated as if it were the original building. (4) For the purposes of sub-paragraph (2)(c), land or a building is occupied by a relevant person if it is occupied by— (a) the person who occupied the land or building on the days which are taken into account for the purposes of determining whether the condition set out in sub-paragraph (2)(b) is met, or (b) a member of that person’s family. (5) If the land or building was occupied, on the days which are taken into account for the purposes of determining whether the condition set out in sub-paragraph (2)(b) is met, by a body corporate or a partnership, the reference in subsection (4)(a) above to a person is to be treated as a reference to— (a) any person who, on each of those days, had (alone or together with members of that person’s family)— (i) more than half the voting rights in the company, or (ii) the right to appoint or remove a majority of the directors of the company, or, as the case may be (b) any person who, together with members of that person’s family, were, on each of those days, both, all or a majority of the partners in the partnership. (6) In determining, for the purposes of sub-paragraph (4)(b) or (5), whether a person is a member of the same family as another— (a) a person is to be so treated if that person is— (i) the spouse or a brother or sister of the spouse, (ii) a parent or other ascendant or child (or step-child) or other descendant, (iii) a brother or sister or the spouse of a brother or sister, or (iv) an uncle, aunt, niece, nephew or cousin, of the other, and (b) a person is to be treated as another’s spouse if they live together— (i) as if they were husband and wife, or (ii) in a relationship which has the characteristics of the relationship between husband and wife except that the persons are of the same gender. (7) Sub-paragraph (2) does not apply to land and heritages during any period in which section 7B (rate relief for certain buildings used for breeding or rearing horses) of that Act of 1956 applies in relation to the land and heritages. (8) Subject to sub-paragraph (9), this paragraph ceases to have effect at the end of the period of five years beginning with the day on which this paragraph comes into effect. (9) The Scottish Ministers may by order extend or further extend the period mentioned in sub-paragraph (8). (10) If the period is extended or further extended sub-paragraph (2) does not apply to lands and heritages after the end of the period of five years beginning with the day on which it first applied to the lands and heritages.

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(2A) The second of those conditions is that paragraph 3A(2) applies in relation to the lands and heritages. (2B) The third of those conditions is that— (a) section 7B (rate relief for certain buildings used for breeding or rearing horses) of that Act of 1956 applies in relation to the lands and heritages, (b) that section did not apply in relation to the lands and heritages before 1st April 2003, and (c) the rateable value of the lands and heritages shown in the valuation roll at the beginning of the financial year is not more than any amount prescribed by the Scottish Ministers by order.

; and

(4) The amendments to this paragraph made by section 28 of the Local Government in Scotland Act 2003 (asp 1) (which allow discretionary relief to be given to certain former agricultural premises and certain buildings used for breeding or rearing horses) are to have effect only as respects financial years beginning on or after 1st April 2003.

.

Rate relief for food stores in rural settlements

29

In paragraph 3 (mandatory rate relief for general stores etc. in rural settlements) of that Schedule—

(3A) The whole or part of lands and heritages is used as a qualifying food store for any period in a financial year if a trade or business consisting wholly or mainly of the sale by retail of food for human consumption (excluding confectionery and excluding the supply of food in the course of catering) is carried on there. (3B) In subsection (3A) above, the supply of food in the course of catering includes— (a) any supply of food for consumption on the premises on which it is supplied; and (b) any supply of hot food for consumption off those premises; and for the purposes of paragraph (b) above “hot food” means food which, or any part of which— (i) has been heated for the purposes of enabling it to be consumed at a temperature above the ambient air temperature; and (ii) is at the time of supply above that temperature.

; and

(6) The amendments to this paragraph made by section 29 of the Local Government in Scotland Act 2003 (asp 1) (which extend mandatory relief to certain food stores) are to have effect only as respects financial years beginning on or after 1st April 2003.

.

Derating of automatic telling machine sites

30

After section 8B of the Valuation and Rating (Scotland) Act 1956 (c. 60) there is inserted—

(8C) (1) There shall not, subject to subsection (2) of this section, be entered in the valuation roll for any year beginning on or after 1st April 2003 any lands or heritages which— (a) are within a settlement identified in a rating authority’s rural settlement list (compiled and maintained under paragraph 1 of Schedule 2 to the Local Government and Rating Act 1997 (c. 29)) having effect in the year; and (b) consist of a building, or any part of a building, which is used only for purposes connected with the use of an automatic telling machine situated therein. (2) Subsection (1) of this section does not apply in relation to a building, or any part of a building, occupied by the bank or building society to which the automatic telling machine situated therein relates if that bank or building society otherwise provides services in that building or that part of that building. (3) For the purposes of this section, an “automatic telling machine” is a machine which provides automatic telling and other services on behalf of a bank or building society.

.

Derating of certain buildings used in connection with agricultural operations

31

In section 14 (which provides that certain buildings used in connection with agricultural operations are not to be entered on the valuation roll) of the Local Government (Financial Provisions) (Scotland) Act 1963 (c. 12)—

(5) The amendments to subsections (1)(a) and (2)(b) (which removed, in relation to persons but not in relation to associations, the requirement that the building must be used in connection with agricultural operations on land occupied by the occupier of the building) and (3) above (which removed the upper limit of members of an association) made by section 31 of the Local Government in Scotland Act 2003 (asp 1) are to have effect only as respects the year 2003-04 and subsequent years.

.

Power to combine lands and heritages situated in more than one valuation area

32

(aa) lands and heritages so specified which would, apart from the order, be treated as justifying separate entries in two or more valuation rolls shall, subject to subsection (1B)(b) below, be treated as if they justified only one entry in a single valuation roll;

; and

(1B) An order specifying lands and heritages for the purposes of paragraph (aa) of subsection (1) above may provide that the lands and heritages are to be entered— (a) in the valuation roll for the area of the rating authority specified in the order; or (b) subject to subsection (1C) below, in each of the valuation rolls in which they would, apart from the order, be entered separately at a proportion, calculated in the manner set out in the order, of the rateable value assessed by virtue of paragraph (aa) above. (1C) An order specifying lands and heritages for the purposes of paragraph (aa) of subsection (1) above may not permit a rateable value assessed by virtue of paragraph (aa) above to be apportioned so as to cause the total of the apportioned values to amount to a value other than the rateable value so assessed. (1D) Before making an order specifying lands and heritages for the purposes of paragraph (aa) of subsection (1) above, the Scottish Ministers shall consult such associations of local authorities and such other persons as they think appropriate.

.

(6A) The Scottish Ministers may, if lands and heritages specified in an order made under section 6A(1)(aa) of the Valuation and Rating (Scotland) Act 1956 (c. 60) (power of Scottish Ministers to combine lands and heritages) are situated in more than one valuation area, provide, by order, that an assessor appointed by a valuation authority is to— (a) value those lands and heritages; and (b) if the order under that section of that Act so requires, apportion their rateable value in the manner set out in the order. (6B) An order under subsection (6A) above may include such incidental, consequential and supplemental provision as the Scottish Ministers consider necessary or expedient for bringing the order into operation and for giving full effect thereto. (6C) Without prejudice to the generality of subsections (6A) and (6B) above, an order under subsection (6A) above may provide— (a) that the assessor to whom the order relates is, for the purposes of giving effect to the order, to have such powers in relation to each valuation area in which there is situated lands and heritages to be valued in pursuance of the order as he has in relation to the area of the valuation authority which appointed him; and (b) that a valuation appeal committee constituted in relation to the area of the local authority which appointed the assessor may hear and determine appeals and complaints under the Valuation Acts in relation to the assessment of the lands and heritages to be valued in pursuance of the order. (6D) Before making an order under subsection (6A) above, the Scottish Ministers shall consult such associations of local authorities and such other persons as they think appropriate.

; and

Council tax: discount for unoccupied dwellings

33

Part 6 — Waste management

Integrated waste management plans

34

(44ZA) (1) It shall be the duty of a local authority to— (a) prepare an integrated waste management plan; and (b) submit it to the Scottish Ministers for approval. (2) An integrated waste management plan is a plan which— (a) sets out, by reference to policies contained in the National Waste Strategy, how the local authority intends to carry out its functions as waste disposal authority and waste collection authority (its “waste management functions”); and (b) without prejudice to the generality of paragraph (a) above, contains statements on such matters relating to the carrying out of those functions as the Scottish Ministers may specify in directions. (3) Directions under subsection (2)(b) above may, in particular, require integrated waste management plans to include statements setting out— (a) levels of performance (“performance targets”) which the local authority shall, in performing its waste management functions, endeavour to meet; (b) steps which the local authority proposes to take in endeavouring to meet performance targets; (c) arrangements which the local authority proposes to enter into with one or more other local authorities for the purpose of securing co-operation, in the carrying out of their respective waste management functions, between the local authorities. (4) Integrated waste management plans shall— (a) be prepared, and submitted, under subsection (1) above by such date; and (b) relate to such period of time, as the Scottish Ministers may direct. (5) A local authority shall, in preparing its integrated waste management plan, have regard to such matters as the Scottish Ministers may direct. (6) In this section, and in sections 44ZB to 44ZD below— - “local authority” means a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994 (c. 39); - “National Waste Strategy” means the strategy prepared by SEPA under section 44B below, as modified from time to time; and - “SEPA” means the Scottish Environment Protection Agency. (44ZB) (1) The Scottish Ministers shall— (a) approve an integrated waste management plan submitted to them under section 44ZA(1)(b) above without modification; (b) approve the plan with such modifications as they consider appropriate; or (c) refuse to approve the plan. (2) If the Scottish Ministers refuse to approve a plan which has been so submitted they shall— (a) notify the local authority in writing of that fact; and (b) require the local authority to prepare and submit, by such date as the Scottish Ministers may specify, a further integrated waste management plan. (3) The Scottish Ministers shall— (a) approve an integrated waste management plan submitted to them under subsection (2)(b) above without modification; or (b) approve the plan with such modifications as they consider appropriate. (4) The Scottish Ministers shall— (a) give written notice of their approval, under subsection (1) or (3) above, of an integrated waste management plan to the local authority; and (b) if they have modified the plan, send a copy of the plan as modified to the local authority. (5) The local authority shall, on receipt of notice given under subsection (4)(a) above— (a) give public notice of the approved integrated waste management plan; and (b) send a copy of it to SEPA. (6) It shall be the duty of a local authority to make arrangements for allowing any person to— (a) inspect its approved integrated waste management plan at its principal offices at any reasonable time; (b) obtain a copy of it, or any part of it, on payment of such reasonable fee (if any) as the local authority may determine. (44ZC) (1) It shall be the duty of a local authority— (a) to endeavour to carry out its waste management functions in accordance with its approved integrated waste management plan; and (b) if requested by the Scottish Ministers, to provide the Scottish Ministers, by the date specified in their request, with a statement setting out whether the local authority is so carrying out its waste management functions. (2) A statement provided under subsection (1)(b) above shall contain such information as the Scottish Ministers may direct. (3) Directions under subsection (2) above may, in particular, require a local authority to— (a) advise whether it has met, or is likely to meet, any performance targets set out in the plan; and (b) if it has not done so, or is not likely to do so, explain why it considers the performance targets have not been, or are not likely to be, met. (44ZD) (1) A local authority— (a) may, from time to time; and (b) shall, if requested by the Scottish Ministers, modify its integrated waste management plan and submit it, as modified, to the Scottish Ministers for approval. (2) Sections 44ZA to 44ZC apply in relation to a plan which is modified as they apply in relation to a plan prepared and submitted under section 44ZA(1) above.

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Part 7 — Finance

Capital expenditure limits

35

and they may make different provision for different cases or different classes of case.

Imposition of capital expenditure limits

36

Capital grants

37

Scottish Ministers' power to pay off loans made to local authorities

38

Provisions supplementary to sections 35 to 38

39

Power of local authorities to invest money

40

Establishment of local authority funds other than general fund: setting of council tax

41

(d) with respect to which regulations made by the Scottish Ministers provide that they be paid into or out of a fund (other than the general fund) established by the local authority for the purposes of this paragraph.

; and

(3) A statutory instrument containing regulations under subsection (2)(d) above shall be subject to annulment in pursuance of a resolution of the Scottish Parliament.

.

(5) Regulations made under subsection (4) above shall specify what kind of sums are to be paid into or out of the fund established under the regulations.

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Part 8 — Miscellaneous

Paid time off for councillors not to be political donation

42

(aa) remuneration allowed to an employee by his employer if the employee is a member of a local authority and the remuneration is in respect of time the employer permits the employee to take off during the employee’s working hours for qualifying business— (i) of the authority, (ii) of any other body to which the employee is appointed by, or is appointed following nomination by, the authority or a group of bodies that includes the authority, or (iii) of any other body if it is a public body;

; and

(4) In sub-paragraph (1)(aa)— “employee” and “employer” have the same meaning as in the Employment Rights Act 1996 (c. 18); “local authority” means a local authority in any part of the United Kingdom, including the Common Council of the City of London but excluding a parish or community council; “working hours” of an employee has the same meaning as in section 50 of the Employment Rights Act 1996; and “qualifying business”, in relation to a body, means— (a) the doing of anything for the discharge of the functions of the body or of any of its committees or sub-committees, and (b) where the body is a local authority operating executive arrangements within the meaning of Part 2 of the Local Government Act 2000 (c. 22) and arrangements exist for functions of any other body to be discharged by the authority’s executive or any committee or member of the executive, the doing of any other thing for the purpose of the discharge of the functions.

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Remote participation in and calling of local authority meetings

43

Travel concessions

44

(a) persons who have attained the age of 60 years;

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(a) has attained the age of 60 years;

.

Power to charge for vacant places on school buses etc.

45

(2AA) An education authority may— (a) subject to subsection (2BB) below, charge the parent of a pupil using a vacant place by virtue of subsection (2) above such sum as the authority consider appropriate; or (b) allow a vacant place to be so used without charge, and the authority may make different charges for different cases or different classes of case. (2BB) An education authority may not charge any sum under subsection (2AA)(a) above unless, having had regard to the financial circumstances of the parent to be charged, the authority consider that the charge can be paid by the parent without undue hardship.

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Power to provide funds for speed cameras etc.

46

Power to provide funds for private water supplies

47

Delegation of Strathclyde Passenger Transport Authority functions to officials

48

In paragraph 7 of Part II of Schedule 5 to the Local Government etc. (Scotland) Act 1994 (c. 39) (which paragraph enables certain orders made in relation to the Strathclyde Passenger Transport Authority to provide for the delegation of functions of the Authority to a committee or to its chairman), for “or to the chairman” there is inserted “ , to the chairman or to an officer or member of staff ”.

Parliamentary procedure for regulations about vehicles used as taxis and private hire cars

49

In section 20 (regulations about, among other things, taxis and private hire cars) of the Civic Government (Scotland) Act 1982 (c. 45)—

Suspension of requirement to advertise principal teacher posts

50

Arrangements and agreements with bodies corporate

51

to comply with any code or other document which the Scottish Ministers direct is to have effect for the purposes of regulating local authorities in entering and implementing such arrangements or agreements.

Guidance on contractual matters

52

It is the duty of a local authority, in exercising a power to enter into a contract, to have regard to any guidance issued to it by the Scottish Ministers in that respect.

Qualification of and assistance for Accounts Commission auditors

53

(b) he is a member of a body of accountants established in the United Kingdom or another EEA State.

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(7A) In subsection (7) above, “EEA State” means any State which is a Contracting Party to the Agreement on the European Economic Area signed at Oporto on 2nd May 1992, as adjusted by the Protocol signed at Brussels on 17th March 1993.

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Accounts Commission’s and auditor’s powers to obtain information from persons other than local authorities etc.

54

; (b) any person who, by arrangement or agreement with any such body, is discharging any function of the body,

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Auditor’s duty in relation to aspects of best value and community planning

55

(2) In subsection (1) above, the references to best value and arrangements for securing it are references to best value within the meaning of section 1 of the Local Government in Scotland Act 2003 (asp 1) and the arrangements for securing it which are to be made under that section.

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Extension of Controller of Audit’s reporting functions to best value and community planning: amendment of section 102 of 1973 Act

56

For subsections (1) and (2) of section 102 (reports by Controller of Audit) of the 1973 Act there is substituted—

(1) The Controller of Audit may and, if so required by the Commission, shall make reports to the Commission with respect to— (a) the accounts of local authorities audited under this Part of this Act; (b) any matters arising from the accounts of any of those authorities or from the auditing of those accounts being matters that the Controller considers should be considered by the local authority or brought to the attention of the public; (c) the performance by a local authority of their duties under Part 1 (best value and accountability) and Part 2 (community planning) of the Local Government in Scotland Act 2003 (asp 1). (2) The Controller of Audit shall send a copy of a report made under subsection (1) above to— (a) any local authority named in the report; and (b) any other person the Controller thinks fit.

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Part 9 — General

Power to modify enactments

57

Ancillary provision

58

Equal opportunities

59

Repeals and consequential amendments

60

Definitions

61

In this Act—

Short title and commencement

62

Considerations bearing on performance of duty under section 1

Accounts Commission’s studies and recommendations to include aspects of securing best value

Special provision for local authority contracts for construction of buildings or works

Proper accounting practices

Application of this Part to other bodies

Application of this Part to other bodies

Guidance

Establishment of corporate bodies to co-ordinate and further community planning etc.

Enforcement: preliminary notice

Enforcement directions

Rate relief for food stores in rural settlements

Derating of automatic telling machine sites

Power to combine lands and heritages situated in more than one valuation area

Council tax: discount for unoccupied dwellings

Council tax: discount for unoccupied dwellings

Integrated waste management plans

Paid time off for councillors not to be political donation

Remote participation in and calling of local authority meetings

Travel concessions

Parliamentary procedure for regulations about vehicles used as taxis and private hire cars

Parliamentary procedure for regulations about vehicles used as taxis and private hire cars

Suspension of requirement to advertise principal teacher posts

Auditor’s duty in relation to aspects of best value and community planning

Auditor’s duty in relation to aspects of best value and community planning

Extension of Controller of Audit’s reporting functions to best value and community planning: amendment of section 102 of 1973 Act

Definitions

Editorial notes

[^c21062341]: S. 1 modified (prosp.) by Local Government Act 2003 (c, 26), {ss. 101(5)}, 128(5)

[^c21062361]: S. 2 modified (prosp.) by Local Government Act 2003 (c, 26), {ss. 101(5)}, 128(5)

[^c21062741]: Words in s. 7(3) substituted (1.5.2005) by Building (Scotland) Act 2003 (asp 8), ss. 58, 59, Sch. 6 para. 25 (with s. 53); S.S.I. 2004/404, art. 2(1)

[^c21061921]: S. 8 partly in force; s. 8 not in force at Royal Assent see s. 62(2); s. 8(1)(2)(a)(i)-(iv)(b)(c)(i)(iii)(iv)(d)(ii)(e)(3) fully in force and s. 8(2)(a)(v)(d)(i) in force for certain purposes at 1.4.2003 by S.S.I. 2003/134, art. 2(1), Sch.

[^c21065441]: S. 11 wholly in force at 1.6.2010; s. 11 not in force at Royal Assent see s. 62(2); s. 11 in force for certain purposes at 20.4.2010 and wholly in force at 1.6.2010 by S.S.I. 2010/119, arts. 2, 3 (with art. 4)

[^c21063531]: S. 11(2) repealed (2.8.2005) by Fire (Scotland) Act 2005 (asp 5), ss. 89(2), 90, {sch. 4) (with s. 77)}; S.S.I. 2005/392, art. 2(k)

[^c21063291]: Words in s. 16(1)(d) substituted (2.8.2005) by Fire (Scotland) Act 2005 (asp 5), ss. 89(1), 90, sch. 3 para. 23(2) (with s. 77); S.S.I. 2005/392, art. 2(k)

[^c21065011]: S. 16(1)(i) inserted (3.4.2006) by Transport (Scotland) Act 2005 (asp 12), ss. 4, 54(2), sch. 1 para. 11(a)(i); S.S.I. 2005/454, art. 2, Sch. 3

[^c21065031]: Word in s. 16(2) substituted (3.4.2006) by Transport (Scotland) Act 2005 (asp 12), ss. 4, 54(2), sch. 1 para. 11(a)(ii); S.S.I. 2005/454, art. 2, Sch. 3

[^c21065071]: Word in s. 17(3) substituted (3.4.2006) by virtue of Transport (Scotland) Act 2005 (asp 12), ss. 4, 54(2), sch. 1 para. 11(b); S.S.I. 2005/454, art. 2, Sch. 3

[^c21063341]: Words in s. 22(9) inserted (2.8.2005) by Fire (Scotland) Act 2005 (asp 5), ss. 89(1), 90, sch. 3 para. 23(3) (with s. 77); S.S.I. 2005/392, art. 2(k)

[^c21065321]: Pt. 3 modified (24.7.2006) by Waverley Railway (Scotland) Act 2006 (asp 13), s. 39 (with ss. 50(2), 51)

[^c21063381]: Words in s. 25(2) substituted (2.8.2005) by Fire (Scotland) Act 2005 (asp 5), ss. 89(1), 90, sch. 3 para. 23(4)(a)(i) (with s. 77); S.S.I. 2005/392, art. 2(k)

[^c21063401]: Words in s. 25(2) substituted (2.8.2005) by Fire (Scotland) Act 2005 (asp 5), ss. 89(1), 90, sch. 3 para. 23(4)(a)(ii) (with s. 77); S.S.I. 2005/392, art. 2(k)

[^c21063431]: Words in s. 25(2)(a) inserted (2.8.2005) by Fire (Scotland) Act 2005 (asp 5), ss. 89(1), 90, sch. 3 para. 23(4)(a)(iii) (with s. 77); S.S.I. 2005/392, art. 2(k)

[^c21063451]: Words in s. 25(3)(a) inserted (2.8.2005) by Fire (Scotland) Act 2005 (asp 5), ss. 89(1), 90, sch. 3 para. 23(4)(b) (with s. 77); S.S.I. 2005/392, art. 2(k)

[^c21062001]: S. 35 wholly in force at 30.1.2004; s. 35 not in force at Royal Assent see s. 62(2); s. 35(1) in force at 1.4.2003 by S.S.I. 2003/134, art. 2(1), Sch.; s. 35(2)-(4) in force at 30.1.2004 by S.S.I. 2004/28, art. 2(1)

[^c5220191]: S. 42 wholly in force at 1.4.2003; s. 42(1)(2) in force at Royal Assent, see s. 62(2) (s. 42(1) with retrospective effect, see s. 42(2)); s. 42(3) in force at 1.4.2003 by S.S.I. 2003/134, art. 2(1), Sch.

[^c21063691]: S. 47 wholly in force at 3.7.2006; s. 47 not in force at Royal Assent see s. 62(2); s. 47(2)-(6) in force at 20.3.2006 and s. 47(1)(7) in force at 3.7.2006 by S.S.I. 2006/89, art. 2

[^c21062011]: S. 60 wholly in force at 1.4.2004; s. 60 not in force at Royal Assent see s. 62(2); s. 60(1)(a)(c)-(f)(h)-(j)(2)(3) in force at 1.4.2003 by S.S.I. 2003/134, art. 2(1), Sch. and s. 60(1)(g) in force at 1.5.2003 by art. 2(2) of that S.S.I.; s. 60(1)(b) in force at 1.4.2004 by S.S.I. 2004/28, art. 2(2)

[^c21063491]: S. 61: words in the definition of "joint fire board" substituted (2.8.2005) by Fire (Scotland) Act 2005 (asp 5), ss. 89(1), 90, sch. 3 para. 23(5) (with s. 77); S.S.I. 2005/392, art. 2(k)

[^c21063651]: Words in s. 61(c)(iii) repealed (10.10.2005) by Transport (Scotland) Act 2005 (asp 12), ss. 4, 54(2), sch. 1 para. 16(5)(a); S.S.I. 2005/454, art. 2, Sch. 2

[^c21063631]: Words in s. 61(c)(iv) inserted (10.10.2005) by Transport (Scotland) Act 2005 (asp 12), ss. 4, 54(2), sch. 1 para. 15(5); S.S.I. 2005/454, art. 2, Sch. 2

[^c21063671]: S. 61(c)(iva) inserted (10.10.2005) by Transport (Scotland) Act 2005 (asp 12), ss. 4, 54(2), sch. 1 para. 16(5)(b); S.S.I. 2005/454, art. 2, Sch. 2

[^c21061881]: S. 62(2) power partly exercised; days appointed for specified provisions and purposes as follows: 1.4.2003 by {S.S.I. 2003/134}, art. 2; 1.4.2004 by {S.S.I. 2004/28}, art. 2; 20.3.2006 and 3.7.2006 by {S.S.I. 2006/89}, art. 2; 8.8.2009 by {S.S.I. 2009/275}, art. 2; 20.4.2010 and 1.6.2010 by {S.S.I. 2010/119}, arts. 2, 3

[^c21062631]: Words in s. 50(2) substituted (10.2.2004) by The Local Government in Scotland Act 2003 (Principal Teachers) Order 2003 (S.S.I. 2003/607), art. 2

Relaxation of restrictions on supply of goods and services etc. by local authorities

Special provision for local authority contracts for construction of buildings or works

Proper accounting practices

Community planning

Guidance

Power to advance well-being

Enforcement: preliminary notice

Rate relief on former agricultural premises etc.

Rate relief for food stores in rural settlements

Derating of automatic telling machine sites

Power to combine lands and heritages situated in more than one valuation area

Council tax: discount for unoccupied dwellings

Integrated waste management plans

Capital expenditure limits

Paid time off for councillors not to be political donation

Travel concessions

Power to charge for vacant places on school buses etc.

Parliamentary procedure for regulations about vehicles used as taxis and private hire cars

Arrangements and agreements with bodies corporate

Auditor’s duty in relation to aspects of best value and community planning

Extension of Controller of Audit’s reporting functions to best value and community planning: amendment of section 102 of 1973 Act

Power to modify enactments

Definitions

Guidance on exercise of power under section 20

Rate relief on former agricultural premises etc.

Rate relief for food stores in rural settlements

Derating of certain buildings used in connection with agricultural operations

Power to combine lands and heritages situated in more than one valuation area

Imposition of capital expenditure limits

Power to provide funds for speed cameras etc.

Accounts Commission’s and auditor’s powers to obtain information from persons other than local authorities etc.

Ancillary provision

Short title and commencement