Housing (Financial Provisions) (Scotland) Act 1968

• (1) Every local authority shall, if they think it desirable for the purpose of equalising the income of the housing revenue account derived from Exchequer contributions payable to them under any of the enactments mentioned in Schedule 8 to this Act over any period during which loan charges required to be debited to the housing revenue account will be payable, keep an account (to be called " the housing equalisation account") and shall, if they keep such an account, carry to the credit of that account from the housing revenue account such sums, and shall apply an amount equal to the sums so credited in such manner, as may be prescribed.

• (2) Where a local authority close their housing equalisation account, they shall carry to the credit of their housing revenue account any sums standing to the credit of their housing equalisation account when it is closed.

Temporary application of moneys in housing accounts

63

• (1) An amount equal to any moneys standing to the credit of the housing repairs account or the housing equalisation account of a local authority, and not for the time being required for the purposes for which they will ultimately be applicable, may be used by the authority for the purpose of any statutory borrowing power possessed by them subject to the conditions specified in subsection (2) of this section, and so far as not so used shall be invested temporarily in any security in which trustees are for the time being authorised by law to invest, and an amount equal to the income from such investment shall be credited to the account.

• (2) The conditions subject to which moneys may be used as mentioned in subsection (1) of this section shall be the following, that is to say—

• (a) the moneys so used shall be repaid to the account out of the county or burgh fund within the period, and by methods, within and by which a loan raised under the statutory borrowing power would be repayable:

Provided that the local authority shall repay to the account the moneys so used or the balance thereof for the time being outstanding, as the case may be, as and when required for the purposes of the account, and may make such repayment at any time within the period aforesaid, and in either case the repayment shall be made out of the said fund or out of moneys which would have been applicable to the repayment of a loan if raised under the statutory borrowing power;

• (b) in the accounts of the county or burgh fund an amount equal to interest (calculated at such rate as may be determined by the local authority to be equal as nearly as may be to the rate of interest which would be payable on a loan raised under the statutory borrowing power) on any moneys so used shall be credited to the account and debited to the branch of expenditure for the purpose for which the moneys are so used ;

• (c) the statutory borrowing power shall be deemed to be exercised by such use as fully in all respects as if a loan of the same amount had been raised in exercise of the power, and the provisions of any enactment as to the re-borrowing of sums raised under the statutory borrowing power shall apply accordingly.

Borrowing by local authorities

Power of local authorities to borrow for purposes of certain enactments

64

Without prejudice to any power of borrowing conferred on them by any other enactment, a local authority may borrow money for the purposes of—

• (a) the following provisions of the Housing (Scotland) Act 1950, namely, sections 100 and 104 and Part VII;

• (b) the following provisions of this Act, namely, sections 13, 15, 17, 18, 24, 27 to 32, 34 to 38, 48, 49 and 52.

Government payments and receipts

Government payments and receipts

65

• (1) Except in so far as otherwise expressly provided in this Act, there shall be paid out of money provided by Parliament—

• (a) all sums payable and all expenses incurred by the Secretary of State under this Act; and

• (b) any increase attributable to the provisions of this Act in the sums payable out of money so provided under any other enactment.

• (2) Except in so far as otherwise expressly provided in this Act, there shall be paid into the Consolidated Fund—

• (a) any receipts of the Secretary of State under this Act; and

• (b) any other sums falling to be so paid in consequence of any of the provisions of this Act.

PART IV — Supplemental

Application of provisions of Housing (Scotland) Act 1966

66

The following provisions of the principal Act shall apply as if references therein to that Act included references to this Act, that is to say—

• section 1 (definition of local authority for purposes of Act),

• section 2 (power of local authority to appoint committee),

• section 5 (determination of unfitness of house for human habitation),

• section 165 (power of local authority to issue local bonds),

• section 183 (except paragraphs (b) to (g) of subsection (1) thereof) (power of entry for survey, etc.),

• section 184 (penalty for obstructing execution of Act),

• section 191 (authentication of orders, etc., by local authority),

• section 193(1) (default of local authority),

• sections 196 to 198 (provisions regarding orders, forms and regulations),

• sections 200 to 202 (provisions regarding exercise of functions by Secretary of State).

Interpretation

67

• (1) Subject to subsection (2) of this section, and except in so far as the context otherwise requires, expressions used in this Act and in the principal Act have the same meaning in this Act as in that Act.

• (2) In this Act, unless the context otherwise requires, the following expressions have the meanings hereby respectively assigned to them, that is to say—

• " development corporation " means a development corporation within the meaning of the New Towns (Scotland) Act 1968 ;

• " Exchequer contribution " means a payment (other than a payment by way of advance or loan) which the Secretary of State is required or authorised by or under this Act, or any Act relating to housing passed before the commencement of this Act, to make for housing purposes;

• " financial year ", in relation to a local authority, has the same meaning as in section 174 of the Local Government (Scotland) Act 1947;

• " Highlands and Islands " means the area comprising the counties of Argyll, Caithness, Inverness, Ross and Cromarty, Sutherland, Orkney and Zetland, but excluding any large burgh;

• " loan charges " means, in relation to any borrowed moneys, the sums required for the payment of interest on those moneys and for the repayment thereof either by instalments or by means of a sinking fund ;

• " the principal Act " means the Housing (Scotland) Act 1966.

• (3) Any reference in this Act to any enactment shall be construed as including a reference to that enactment as amended, extended or applied by or under any other enactment including, unless the context otherwise requires, this Act.

Construction of references to this Act, etc.

68

• (1) Without prejudice to section 70 of this Act, any reference in any provision of this Act to, or to things done or falling to be done under, this Act or the principal Act or the Housing (Scotland) Act 1950 or the Housing (Scotland) Act 1925 or any provision of any of those Acts shall, in so far as the context permits, be construed as including, in relation to times, circumstances and purposes in relation to which the enactments repealed by this Act or by the principal Act or by the Housing (Scotland) Act 1950 or by the Housing (Scotland) Act 1925, or the corresponding provision of any of those enactments, had effect, a reference to, or to things done or falling to be done under, those enactments or, as the case may be, that corresponding provision:

Provided that this subsection shall not have effect in relation to section 60 of, or Schedule 7 to, this Act.

• (2) Nothing in this section or section 69 or section 70 of this Act shall be taken as affecting the general application of section 38 of the Interpretation Act 1889 with regard to the effect of repeals.

Consequential amendment of Housing (Scotland) Act 1966

69

The principal Act shall have effect subject to the amendments specified in Schedule 9 to this Act, being amendments consequential on the provisions of this Act.

Repeals and savings

70

• (1) Subject to the provisions of this section, the enactments mentioned in Schedule 10 to this Act are hereby repealed to the extent specified in relation thereto in column 3 of that Schedule.

• (2) The repeal by this Act of any enactment shall not affect—

• (a) any order, regulation, rule or other instrument made or having effect as if made under that enactment, or

• (b) any agreement, application, approval, condition, determination, undertaking or other thing made, given, imposed or done, or having effect as if made, given, imposed or done, under that enactment,

and any such instrument or other thing shall, if in force at the commencement of this Act, continue in force and so far as it could have been made, given, imposed or done under this Act, have effect, and be treated, as if made, given, imposed or done under the corresponding provision of this Act.

• (3) The repeal by this Act of any enactment re-enacted in this Act shall not affect any existing undertaking or other liability to make a periodical or other payment after the commencement of this Act, and the provisions of this Act shall apply so as to require that payment to be made under the corresponding provision of this Act.

• (4) The repeal by this Act of any enactment shall not affect the saving contained in section 11(1) of the Housing (Financial Provisions, &c.) (Scotland) Act 1967 in relation to the enactments repealed by the said section 11(1) and mentioned in Schedule 3 to the said Act.

• (5) So much of any enactment or other document as refers expressly or by implication to any enactment repealed by this Act or by the Housing (Scotland) Act 1950 or by the Housing (Scotland) Act 1925 shall, in so far as the context permits and as may be necessary to preserve the effect of the first-mentioned enactment or other document, be construed as referring, or (as the case may require) as including a reference, to this Act or the corresponding enactment therein.

• (6) The repeal by this Act of any provision of any Act shall not affect the application of that provision to any other provision of that Act which is not repealed by this Act.

Short title, commencement and extent

71

• (1) This Act may be cited as the Housing (Financial Provisions) (Scotland) Act 1968.

• (2) This Act shall come into force on the expiration of a period of three months beginning with the date on which it is passed.

• (3) This Act shall extend to Scotland only.

SCHEDULE 1

1

For the purposes of this Act the cost of a site shall be taken to be—

• (a) if the site was acquired by a local authority under any enactment relating to housing, the expenses incurred by the authority in connection with the acquisition ;

• (b) if the site was acquired by a local authority otherwise than under any such enactment, such amount as the Secretary of State may determine, having regard to the purposes for which the site was acquired, the expenses incurred in connection with the acquisition, the time elapsed since the acquisition and the use made of the site before its appropriation for housing purposes;

• (c) if the site was acquired by a recipient authority other than a local authority, either of the following, as the Secretary of State may determine, having regard to the matters mentioned in sub-paragraph (b) of this paragraph, that is to say—

• (i) the expenses incurred by the recipient authority in connection with the acquisition ; or

• (ii) the value of the site as certified by the Secretary of State.

2

For the purposes of this Act, any question as to—

• (a) what constitutes a separate site, or

• (b) on what part of such a site any building has been erected, or

• (c) how much of any expenses incurred by a local authority in connection with the acquisition of any land is to be attributed to any site forming part only of the land,

shall be determined by the Secretary of State.

3

For the purposes of any determination under sub-paragraph (a) or sub-paragraph (b) of paragraph 2 of this Schedule—

• (a) where two buildings are contiguous to each other, or are separated from each other by a street only, the two buildings shall, if the Secretary of State thinks proper, be deemed to be on the same site ; and

• (b) where any land has been acquired in connection with the provision of a building and has been or is to be used for the purpose of a new street to which the building is or will be contiguous, that land shall be deemed to form part of the site of the building.

4

In this Schedule—

• " building " includes any land appertaining to a building and any land appropriated for the purposes of a building which has not been erected ; and

• " street " includes a public highway and any court, alley, passage or square, whether a thoroughfare or not.

SCHEDULE 2

PART I

Interpretation

1

In this Schedule—

• (a) " relevant financial year," in relation to any house, means the financial year preceding that in which the house was completed ;

• (b) references in relation to a local authority to the product of a rate of a specified sum are references to the product of a rate of that sum in the pound for the district of the local authority for the relevant financial year, and section 9(1) of the Local Government (Financial Provisions) (Scotland) Act 1963 shall apply for the purpose of calculating that product.

PART II

Calculation of Exchequer contribution

2

• (1) A comparison shall be made between—

• (a) the total of the amounts carried to the credit of the local authority's housing revenue account, as adjusted in accordance with this paragraph, for the relevant financial year (in this paragraph referred to as the " credits "), and

• (b) the total of the amounts carried to the debit of that account, as adjusted as aforesaid, for that year (in this paragraph referred to as the " debits ").

• (2) For the purposes of the comparison required by sub-paragraph (1) of this paragraph—

• (a) it shall be assumed that in the credits, for the income for the relevant financial year from rents in respect of the houses to which the said account relates and any amounts carried to the credit of the account for that year under sub-paragraphs (4) and (5) of paragraph 1 of Schedule 7 to this Act, there has been substituted an amount equal to the local authority's total housing valuation for the relevant financial year multiplied by the fraction determined in respect of the relevant financial year by the Secretary of State in accordance with Part IV of this Schedule ;

• (b) there shall be excluded from the debits any expenditure by way of rebates from rents ;

• (c) there shall be excluded from the debits any surplus shown in the account at the end of the relevant financial year and from the credits any surplus brought forward from the account for the immediately preceding financial year.

• (3) If it appears to the Secretary of State that any amount, or part of any amount, carried to the credit or to the debit of the local authority's housing revenue account for the relevant financial year ought to be left out of account for the purposes of the comparison required as aforesaid, he may, after consulting the authority, direct that for the purposes of that comparison the said amount or part of that amount shall be excluded from the credits or from the debits, as the case may be.

3

If on the comparison required as aforesaid being made there is a deficit, the amount of that deficit shall be reduced by the amount which bears to that deficit—

• (a) in the case of any house completed before the first day of the financial year commencing in 1968, the same proportion as the amount of the exchequer equalisation grant payable to the local authority for the relevant financial year under the Local Government (Financial Provisions) (Scotland) Act 1954 bears to the authority's relevant local expenditure as certified by the Secretary of State to have been estimated under the said Act of 1954 according to the latest estimate made before the end of the relevant financial year ; and

• (b) in the case of any house completed on or after the first day of the financial year commencing in 1968, the same proportion as the amount of the resources element of the rate support grant payable to the local authority for the relevant financial year under the Local Government (Scotland) Act 1966 bears to the authority's relevant local expenditure as certified by the Secretary of State to have been estimated according to the latest estimate made before the end of the relevant financial year, as calculated for the purposes of Part II of Schedule 1 to that Act in accordance with the provisions of paragraphs 4 and 5 of the said Part II,

and where the amount of the deficit as so reduced exceeds the product of a rate of two shillings and sixpence, the Secretary of State shall pay to the authority an additional Exchequer contribution, the amount of which shall be determined according to the following Table—

Where the amount of the local authority's reduced deficit—	Amount of additional Exchequer contribution—
exceeds the product of a rate of two shillings and sixpence but not of a rate of three shillings and sixpence	fifteen pounds
exceeds the product of a rate of three shillings and sixpence but not of a rate of four shillings and sixpence	thirty pounds
exceeds the product of a rate of four shillings and sixpence but not of a rate of five shillings and sixpence	forty-five pounds
exceeds the product of a rate of five shillings and sixpence but not of a rate of six shillings and sixpence	sixty pounds
exceeds the product of a rate of six shillings and sixpence	seventy-five pounds

4

• (1) This paragraph applies to any house completed on or after the first day of the financial year commencing in 1967.

• (2) Paragraph 3 of this Schedule shall apply to any house to which this paragraph applies, but as if for the references to the sum of two shillings and sixpence and to each of the sums listed in column 1 of the Table there were substituted respectively references to each of those sums adjusted by—

• (a) dividing by the estimated aggregate product of a penny rate for the areas of all local authorities for the relevant financial year or, where that year was not a year of revaluation, for the last preceding year of revaluation, and

• (b) multiplying by the said estimated aggregate for the financial year commencing in 1965,

and rounded off to the nearest penny.

• (3) In sub-paragraph (2) of this paragraph, " year of revaluation " has the same meaning as in section 9 of the Valuation and Rating (Scotland) Act 1956.

5

For the purposes of the calculations required by this Part of this Schedule to be made in relation to any local authority for any financial year there shall be used such accounts, whether provisional or final, of the authority (being accounts for that financial year) as the Secretary of State may direct; and if provisional accounts are used nothing in this Part of this Schedule shall be taken to require the making of any recalculation on the final accounts becoming available.

PART III

Ascertainment of total housing valuation for the relevant financial year

6

For the purposes of this Schedule a local authority's total housing valuation for any relevant financial year shall be ascertained in accordance with this Part of this Schedule.

7

There shall be ascertained—

• (a) the aggregate of the gross annual values of all the houses to which the local authority's housing revenue account related at the end of the relevant financial year, and

• (b) the aggregate of the gross annual values of all the houses to which the local authority's housing revenue account related at the end of the financial year immediately preceding the relevant financial year:

8

The amounts ascertained under paragraph 7 of this Schedule shall be added together and their sum shall be divided by two; and the result shall be the local authority's total housing valuation for the relevant financial year.

9

Where, by reason of a change in the areas of local authorities, houses are transferred from one local authority to another local authority, the Secretary of State may, having regard to the gross annual values of the houses and the date and circumstances of their transfer, direct that such other method of calculation as he may consider appropriate shall be used for the purposes of this Part of this Schedule in lieu of the method of calculation specified in the two last foregoing paragraphs.

10

Any reference in this Part of this Schedule to the gross annual value of a house to which a local authority's housing revenue account related at the end of any financial year shall be construed as a reference to the gross annual value of that house, determined under section 6 of the Valuation and Rating (Scotland) Act 1956, as shown in the valuation roll in operation on the first day of the financial year immediately following the financial year in question ; so however that if no gross annual value determined as aforesaid is shown for that house in that valuation roll the reference shall be construed as a reference to such value as may be estimated by the assessor to be the gross annual value, determined as aforesaid, of the house.

11

References in this Part of this Schedule to the assessor, in relation to any house, are references to the assessor appointed under section 1 of the Valuation and Rating (Scotland) Act 1956, for the area in which the house is situated.

PART IV

Determination of fraction referred to in paragraph 2(2)(a) of this Schedule

12

• (1) The Secretary of State shall estimate—

• (a) the aggregate of the total amounts carried to the credit of the housing revenue accounts of all local authorities for the relevant financial year,

• (b) the aggregate of the total amounts carried to the debit of those accounts for that year, and

• (c) the aggregate of the total housing valuations of all local authorities for that year.

• (2) For the purposes of sub-paragraph (1) of this paragraph—

• (a) it shall be assumed that in the credits, for the income for the relevant financial year from rents in respect of the houses to which the said accounts relate and any amounts carried to the credit of the accounts for that year under sub-paragraphs (4) and (5) of paragraph 1 of Schedule 7 to this Act, there has been substituted an amount equal to one-third of the aggregate of the Exchequer contributions payable to the said authorities for that year under any of the enactments mentioned in Schedule 8 to this Act;

• (b) sub-paragraphs (2)(b) and (c) and (3) of paragraph 2 of this Schedule shall apply in like manner as they apply for the purposes of the comparison required by sub-paragraph (1) of the said paragraph.

13

The amount by which the estimated aggregate of the debits referred to in head (b) of paragraph 12(1) of this Schedule exceeds the estimated aggregate of the credits referred to in head (a) of the said paragraph 12(1) shall be expressed as a fraction of the estimated aggregate of the total housing valuations referred to in head (c) of the said paragraph 12(1).

SCHEDULE 3

1

The dwelling shall not be used for purposes other than those of a private dwelling-house.

2

AH reasonable steps shall be taken to secure the maintenance of the dwelling so as to be in all respects fit for human habitation.

3

The dwelling shall at all times at which it is not occupied—

• (a) by the applicant for the grant or a member of his family; or

• (b) where the applicant is a trustee within the meaning of the Trusts (Scotland) Act 1921, by a person who under the trust is interested in the dwelling or the proceeds of sale thereof, or by a member of the family of such a person ; or

• (c) by a person who on the death of the applicant has (whether or not in consequence of a disposition by will) become beneficially entitled to, or to an interest in, the interest of the applicant in the dwelling or in the proceeds of sale thereof, or by a member of the family of such a person ; or

• (d) by a member of the agricultural population in pursuance of a contract of service and otherwise than as a tenant;

be let or kept available for letting:

4

Subject to the provisions of subsections (4) and (5) of section 32 of this Act, the rent payable by a tenant of the dwelling shall not exceed—

• (a) in a case where a maximum rent with respect to the dwelling has been fixed under subsection (1) of the said section 32, the amount thereof;

• (b) in any other case, and subject to the provisions of section 32(3) of this Act, an amount equal to the aggregate of—

• (i) the rent at which the dwelling was last let before the improvement works were begun, and

• (ii) a sum calculated at a rate per annum not exceeding the appropriate percentage of the fraction of the approved expense of executing the improvement works or of the approved proportion of that expense (according as the works were for the improvement of a single dwelling or of two or more dwellings) that fell to be borne by the applicant for the grant; and

• (iii) any sum recoverable in respect of the dwelling by way of repairs increase or by way of 1957 Act increase (other than any such sum included in the rent referred to in head (i) above),

and no fine, premium or other like sum shall be taken in addition to the rent.

5

The owner of the dwelling shall, on being required so to do by the local authority, certify that the conditions specified in paragraphs 1, 3 and 4 of this Schedule are being observed with respect to the dwelling, and any tenant of the dwelling shall, on being so required in writing by the owner, furnish to him such information as he may reasonably require for the purpose of enabling him to comply with this condition.

6

In the event of a tenant assigning his interest in, or otherwise parting with the possession of, the dwelling, it shall not be lawful for any person in consideration thereof to make any payment other than rent or for the tenant to receive, directly or indirectly, any such payment.

7

Where the dwelling is occupied for the time being by a member of the agricultural population in pursuance of a contract of service, then if that contract is determined—

• (a) by less than four weeks' notice given by the employer, or

• (b) by dismissal of the employee without notice, or

• (c) by the death of either party,

the employer or his personal representative shall permit the employee (or, in the case of his death, any person residing with him at his death) to continue to occupy the dwelling free of charge from the determination of the contract until the expiration of a period of four weeks beginning with the date on which the notice is given or, if the contract is determined otherwise than by notice, with the date on which it is determined.

SCHEDULE 4

1

The house shall be so maintained as to be in all respects fit for human habitation.

2

Subject to the provisions of section 45(2) of this Act, the house shall not be occupied otherwise than by a member of the agricultural population.

3

The house shall not be let at a rent exceeding—

• (a) except in such a case as is mentioned in head (b) of this paragraph, the rent fixed by the local authority at the time when they approved the application for assistance;

• (b) in a case to which paragraph 9 of Schedule 3 to the Valuation and Rating (Scotland) Act 1956 applies, the rent so fixed reduced by virtue of the said paragraph 9.

4

Where the house is occupied for the time being by a member of the agricultural population in pursuance of a contract of service, men if that contract is determined—

• (a) by less than four weeks' notice given by the employer,

• (b) by dismissal of the employee without notice, or

• (c) by the death of either party,

the employer or his personal representative shall permit the employee (or, in the case of his death, any person residing with him at his death) to continue to occupy the house free of charge from the determination of the contract until the expiration of a period of four weeks beginning with the date on which the notice is given or, if the contract is determined otherwise than by notice, with the date on which it is determined.

5

The owner of the house shall from time to time, on being so required by the local authority, furnish to the authority a certificate to the effect that the conditions specified in this Schedule are being observed with respect to the house, and any tenant of the house shall, on being so required in writing by the owner, furnish to him such information as he may reasonably require for the purpose of enabling him to comply with this condition.

SCHEDULE 5

SCHEDULE 6

SCHEDULE 7

1

• (1) In each financial year a local authority shall carry to the credit of the housing revenue account amounts equal to—

• (a) the income receivable by the local authority for that year from rents and feuduties in respect of houses and other property to which the account relates ;

• (b) any Exchequer contributions payable to the local authority for that year under any of the enactments mentioned in Schedule 8 to this Act, together with any Exchequer contributions payable to them under section 87(2) or 87(4) of the Housing (Scotland) Act 1950 or under section 9(2) or 9(4) of the Housing (Scotland) Act 1962 or under section 92(2), as read with section 92(10), of the Housing Act 1964 ;

• (c) any payments received by the local authority from another local authority in pursuance of any overspill agreement within the meaning of Part II of the Housing and Town Development (Scotland) Act 1957, being payments such as are mentioned in paragraph 2(g) of this Schedule ;

• (d) any contributions received by the local authority under section 101(1) of the Housing Act 1964, in so far as amounts equal to the expenditure towards which those contributions are made fall to be debited to the account.

• (2) Where any house or other property to which the account relates has been sold or otherwise disposed of, whether before or after the commencement of this Act, an amount equal to any income of the local authority arising from the investment or other use of capital money received by the authority in respect of the transaction shall, unless the Secretary of State otherwise directs as respects the whole or any part of such income, be carried to the credit of the account in like manner as if it had been income from rents.

• (3) An amount equal to the income (if any) of the local authority arising from an investment or other use of borrowed moneys in respect of which the authority are required under the following provisions of this Schedule to debit loan charges to the account shall be carried to the credit of the account in like manner as if it had been income from rents.

• (4) Where in any financial year a deficit is shown in the account, the local authority shall carry to the credit of the account, in respect of that financial year, an amount equal to the amount of the deficit.

• (5) In any financial year the local authority may carry to the credit of the account, in addition to the amounts required by the foregoing provisions of this Schedule, such further amounts, if any, as they may think fit.

2

In each financial year a local authority shall debit to the housing revenue account amounts equal to—

• (a) the loan charges which the local authority are liable to pay for that year in respect of moneys borrowed by a local authority for the purpose of—

• (i) the provision by them after 12th February 1919 of housing accommodation under Part III of the Housing (Scotland) Act 1925, or under any enactment relating to the provision of housing accommodation for the working classes repealed by that Act, or under Part V of the Housing (Scotland) Act 1950, or under Part VII of the principal Act; or

• (ii) the execution of works in respect of which the Secretary of State has undertaken to make an Exchequer contribution under section 35 of the Housing (Scotland) Act 1935 ; or

• (iii) the provision or improvement by them of dwellings in accordance with improvement proposals approved by the Secretary of State under section 2 of the Housing (Scotland) Act 1949 or under section 105 of the said Act of 1950 or under section 13 of this Act; or

• (iv) the purchase of any houses approved by the Secretary of State for the purposes of section 4 of the Housing (Repairs and Rents) (Scotland) Act 1954 or section 19 of this Act, or the carrying out of works on such houses ;

• (b) the taxes, feuduties, rents and other charges which the local authority are liable to pay for that year in respect of houses and other property to which the account relates ;

• (c) the expenditure incurred by the local authority for that year in respect of the supervision and management of houses and other property to which the account relates ;

• (d) the arrears of rent which have been written off in that year as irrecoverable;

• (e) any amounts required to be credited by the local authority for that year to a housing repairs account kept in accordance with section 61 of this Act;

• (f) if the local authority keep a housing equalisation account in accordance with section 62 of this Act, any amounts required to be credited by the authority for that year to that account;

• (g) any payments made by the local authority to another local authority or a development corporation in pursuance of any overspill agreement within the meaning of Part II of the Housing and Town Development (Scotland) Act 1957, being payments towards expenditure which, if it had been incurred by the first-mentioned authority, would have been debited by them to their housing revenue account in pursuance of this paragraph.

3

Where it appears to the Secretary of State that amounts in respect of any incomings or outgoings other than those mentioned in the foregoing provisions of this Schedule ought properly to be credited or debited to a housing revenue account, or that amounts in respect of any of the incomings and outgoings mentioned in the foregoing provisions of this Schedule which ought properly to have been credited or debited to the account have not been so credited or debited, or that any amounts have been improperly credited or debited to the account, he may, after consultation with the local authority, give directions for the appropriate credits or debits to be made or for the rectification of the account, as the case may require:

4

Any surplus shown in a housing revenue account at the end of a financial year may be applied by the local authority, in whole or in part, in making good to the general rate fund any amounts credited to the account under paragraph 1(4) or 1(5) of this Schedule in any of the nine last preceding financial years, and, so far as not so applied, shall be carried forward in the account to the next financial year.

5

References in this Schedule to houses and other property to which the housing revenue account of a local authority relates shall be construed as references to houses, buildings, land and dwellings in respect of which the authority is required by section 60 of this Act to keep the account.

SCHEDULE 8

SCHEDULE 9

1

In section 74(4), for the words " section 19 of the House Purchase and Housing Act 1959 or section 111 of the Housing (Scotland) Act 1950" there shall be substituted the words " section 40 or section 27 of the Housing (Financial Provisions) (Scotland) Act 1968 ".

2

In section 74(8), for the words " section 75(3)(c) of the Housing (Scotland) Act 1950 " there shall be substituted the words " section 49(3)(c) of the Housing (Financial Provisions) (Scotland) Act 1968 ".

3

In section 79(2), for the words "section 19 of the House Purchase and Housing Act 1959 " there shall be substituted the words " section 40 of the Housing (Financial Provisions) (Scotland) Act 1968 ".

4

In section 86(7), for the words " section 19 of the House Purchase and Housing Act 1959 " there shall be substituted the words " section 39 of the Housing (Financial Provisions) (Scotland) Act 1968 ", and the words " transitional and other supplemental provisions, including " shall be omitted.

5

In section 145(6), for the words " Part I of Schedule 6 to the Housing (Scotland) Act 1950 " there shall be substituted the words " Schedule 8 to the Housing (Financial Provisions) (Scotland) Act 1968 ".

6

In section 146, for the words "section 137 of the Housing (Scotland) Act 1950 " there shall be substituted the words " section 60 of the Housing (Financial Provisions) (Scotland) Act 1968 ".

7

In section 151(1), for the words " section 137 of the Housing (Scotland) Act 1950" there shall be substituted the words " section 60 of the Housing (Financial Provisions) (Scotland) Act 1968 ".

8

In section 175(1) for the words " section 23(1) of the Housing and Town Development (Scotland) Act 1957 " there shall be substituted the words " section 1(3) of the Housing (Financial Provisions) (Scotland) Act 1968 ", and for the words " section 18(1)(b) of the Housing (Scotland) Act 1962" there shall be substituted the words " section 25(1)(b) of the Housing (Financial Provisions) (Scotland) Act 1968 ".

9

In section 208(1), the definition of " Exchequer contribution " shall be omitted.

10

In section 210(2), for the words " the references in sections 2, 177(1), 178(b), 183(1)(a), 193(1), 196(1) and 197(1) of this Act" there shall be substituted the following words—

the references in sections 1, 2, 177(1), 178(b), 183(1)(a), 191. 192(4) and (6), 193(1), 196(1), 197(1), 200(1), 201, 202, 205 and 206 of this Act

;

and for the words " section 165(1) of this Act" there shall be substituted the words " sections 165(1) and 200(2) of this Act ".

11

In Schedule 9, the amendment of sections 137 and 138 of the Housing (Scotland) Act 1950 and the amendment of section 29(2) of the House Purchase and Housing Act 1959 shall be omitted.

SCHEDULE 10