Legalize / United Kingdom / Public General Act

Local Government (Scotland) Act 1973

Type Public General Act

Publication 1973-10-25

Last updated 2025-06-19

State In force

Department Statute Law Database

Source legislation.gov.uk

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Reform history JSON API

(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.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Disposal, etc., of land forming part of the common good

75

(1) The provisions of this Part of this Act with respect to the appropriation or disposal of land belonging to a local authority shall apply in the case of land forming part of the common good of an authority with respect to which land no question arises as to the right of the authority to alienate.

(2) Where a local authority desire to appropriate or dispose of land forming part of the common good with respect to which land a question arises as to the right of the authority to alienate, they may apply to the Court of Session or the sheriff to authorise them to appropriate or dispose of the land, and the Court or sheriff may, if they think fit, authorise the authority to appropriate or dispose of the land subject to such conditions, if any, as they may impose, and the authority shall be entitled to appropriate or dispose of the land accordingly.

(3) The Court of Session or sheriff acting under subsection (2)

above may impose a condition requiring that the local authority shall provide in substitution for the land proposed to be appropriated or disposed of other land to be used for the same purpose for which the former land was used.

Special provisions as to land acquired for public recreation from heir of entail

76

Where an heir of entail in possession of land disposes of land to a local authority for the purpose of public recreation under the provisions of this Act or any other enactment (not being land within a quarter of a mile of the mansion house in the natural possession of the heir of entail or part of any garden, orchard or enclosure adjacent to the mansion house which has usually been in the natural possession of the proprietor) and such land does not exceed in all twenty acres, and where the persons in right of heritable securities or other charges affecting such land refuse to consent to such disposal, such lands shall be disburdened of the said heritable securities and charges if the sheriff, upon the application of the heir of entail in possession duly intimated to the said persons who shall be entitled to appear and object, finds that the lands comprised in the heritable securities or charges other than the land being acquired by the local authority afford adequate security.

Payment of purchase or compensation money by one local authority to another

77

Any purchase money or compensation payable in pursuance of this Part of this Act by a local authority in respect of land acquired from another local authority which would but for this section be required to be paid into court in manner provided by the Lands Clauses Acts may, if the Minister concerned with the purpose for which the land was held by the last mentioned authority consents, instead of being paid into court, be paid and applied as that Minister may determine, and the decision of that Minister shall be final.

Buildings, contracts, etc.

Power to erect buildings, etc.

78

(1) Subject to subsection (2)below and section 94 of this Act, a local authority may, for the purpose of any of their functions or for the benefit or improvement of their area, erect buildings or execute any other works on any land belonging to them or, where they are satisfied that the terms of the lease of land are such as to make it prudent for them to do so, on land leased by them, or convert, alter, enlarge or improve any existing building or other works belonging to them or, where they consider it prudent, any existing building or other works let to them.

(2) Subsection (1)above shall not of itself authorise a local authority to do anything contrary to the conditions contained in the title to or lease of any such land or building or other works or authorise land held for one purpose to be used for another purpose.

Provision of offices, etc.

79

A local authority may acquire or provide and furnish and maintain halls, offices and other buildings, whether within or without the area of the authority, to be used for the purpose of transacting the business of the authority or the business of any other body for which the authority are required or authorised by or under any enactment to provide accommodation, or for the purpose of public meetings or assemblies.

Interpretation of " functions "

80

For the purposes of the foregoing provisions of this Part of this Act, the functions of a local authority shall be deemed to include the provision of accommodation for any committee, court or other body which the authority are required or authorised to provide, notwithstanding that the committee, court or body may exercise functions not vested in the authority.

Contracts of local authorities

81

(1) A local authority may make standing orders with respect to the making of contracts by them or on their behalf.

(2) A local authority shall make standing orders with respect to the making by them or on their behalf of contracts for the supply of goods or materials or for the execution of works.

(3) Standing orders made by a local authority with respect to contracts for the supply of goods or materials or for the execution of works shall include provision for securing competition for such contracts and for regulating the manner in which tenders are invited, but may exempt from any such provision contracts for a price below that specified in standing orders and may authorise the authority to exempt any contract from any such provision when the authority are satisfied that the exemption is justified by special circumstances.

(4) A person entering into a contract with a local authority shall not be bound to inquire whether the standing orders of the authority which apply to the contract have been complied with, and non-compliance with such orders shall not invalidate any contract entered into by or on behalf of the authority.

(5) In this section the expression “contracts” includes, in relation to the execution of works, arrangements for the execution of those works by persons employed by the local authority.

Private legislation

Power of local authority to promote or oppose private legislation

82

(1) Subject to the provisions of this Act, where a local authority are satisfied that it is expedient to promote or oppose any private legislation . . ., the local authority may, in accordance with the procedure provided by this section, promote or oppose the same accordingly and may defray the expenses incurred in relation thereto.

(2) A resolution of a local authority to promote or oppose private legislation under subsection (1) above shall be—

(a) passed by a majority of the whole number of the members of the authority at a meeting of the authority held after ten clear days’ notice of the meeting and of its purpose has been given by advertisement in one or more newspapers circulating in the area of the authority, such notice being given in addition to the ordinary notice required to be given for the convening of a meeting of the authority; and

(b) in the case of the promotion of private legislation, confirmed by a like majority at a further such meeting convened in accordance with paragraph (a) above and held as soon as may be after the expiration of fourteen days after

(i) the draft of the provisional order has been submitted to the Secretary of State in accordance with the provisions of the Act of 1936 ; or

(ii) the Bill has been introduced in the Scottish Parliament

and, if the resolution is not confirmed, the local authority shall take all necessary steps to withdraw the same.

(3) Where under section 2 of the Act of 1936, the Chairman of Committees of the House of Lords and the Chairman of Ways and Means in the House of Commons are of opinion that provisions contained in a draft provisional order ought to be dealt with by private Bill and not by provisional order, the determination of the Chairmen shall forthwith be reported to the local authority concerned, and unless the authority resolve to proceed with the promotion of a private Bill dealing with the matters to which the said provisions relate or any of them, such a private Bill shall not be promoted, but if such a private Bill is to be promoted, the proceedings of the authority with respect to the promotion of a provisional order under this section shall be deemed to apply to the promotion of such a Bill.

(4) In ascertaining for the purpose of this section the whole number of members of a local authority, no account shall be taken of any vacancy which may at the time exist in the membership of the authority.

(5) No payment shall be made by a local authority to a member of the authority for acting as counsel or agent in promoting or opposing private legislation under this section.

(6) Nothing in this section shall affect the right of any local authority connected with the locality to which any draft provisional order referred to Commissioners under the Act of 1936 relates to make a report to the Commissioners respecting the provisions of the draft order.

(7) In this section—

“Act of 1936” means the Private Legislation Procedure (Scotland) Act 1936;

“provisional order” means a provisional order under the Act of 1936;

Miscellaneous

Power of local authorities to incur expenditure for certain purposes not otherwise authorised

83

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) A local authority may, . . . incur expenditure on contributions to any of the following funds, that is to say—

(a) the funds of any charitable body in furtherance of its work in the United Kingdom; or

(b) the funds of any body which provides any public service in the United Kingdom otherwise than for the purposes of gain; or

(c) any fund which is raised in connection with a particular event directly affecting persons resident in the United Kingdom on behalf of whom a public appeal for contributions has been made by a convener of a local authority, a convener of a community council, a lord-lieutenant or by a body of which any of these persons is a member or by such a person or body as is referred to in section 137(3)(c) of the Local Government Act 1972.

(3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4AA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Powers of local authorities with respect to emergencies or disasters

84

(1) Where an emergency or disaster involving destruction of or danger to life or property occurs or is imminent or there is reasonable ground for apprehending such an emergency or disaster, and a local authority are of opinion that it is likely to affect the whole or part of their area or all or some of its inhabitants, the authority may—

(a) incur such expenditure as they consider necessary in taking action themselves (either alone or jointly with any other person or body and either in their area or elsewhere in or outside the United Kingdom) which is calculated to avert, alleviate or eradicate in their area or among its inhabitants the effects or potential effects of the event; and

(b) make grants or loans to other persons or bodies on conditions determined by the authority in respect of any such action taken by those persons or bodies.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) The power conferred by subsection (1)

above shall be in addition to, and not in derogation of, any power conferred on a local authority by or under any other enactment, including any enactment contained in this Act.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Acceptance of gifts of property

85

A local authority may accept, hold and administer—

(a) for the purpose of discharging any of their functions, gifts of property, whether heritable or moveable, made for that purpose; or

(b) for the benefit of the inhabitants of their area or of some part of it, gifts made for that purpose;

and may execute any work (including works of maintenance or improvement) incidental to or consequential on the exercise of the powers conferred by this section.

Insurance by local authorities against accidents to members

86

(1) A local authority may enter into a contract with any person whereby, in consideration of payments by the authority by way of premium or otherwise, that person undertakes to pay to the authority such sums as may be provided in the contract in the event of any member of the authority meeting with a personal accident, whether fatal or not, while he is engaged on the business of the authority.

(2) Any sum received by the authority under any such contract shall, after deduction of any expenses incurred in the recovery thereof, be paid by them to, or to the personal representatives of, the member concerned.

(3) The provisions of the Life Assurance Act 1774 shall not apply to any such contract, but any such contract shall be deemed for the purposes of the Financial Services and Markets Act 2000 to be a policy of insurance upon the happening of personal accidents.

(4) In this section, the expression “member of the authority” includes a member of a committee or sub-committee of the authority who is not a member of that authority.

Research and the collection of information

87

(1) A local authority may conduct, or assist in the conducting of, investigations into, and the collection of information relating to, any matters concerning their area or any part thereof and may make, or assist in the making of arrangements whereby any such information and the results of any such investigation are made available to . . . any government department or the public.

(2) The appropriate Minister with respect to any matter may require a local authority to provide him with any information with respect to that matter which is in the possession of, or available to, that local authority in consequence of the exercise of any power conferred by or under any enactment; . . ..

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Provision of information, etc., relating to matters affecting local government

88

(1) A local authority may make, or assist in the making of, arrangements whereby the public may on application readily obtain, either at premises specially maintained for the purpose or otherwise, information concerning the services available within the area of the authority provided either by the authority or by other authorities mentioned in subsection (1B) below or by government departments, or by charities and other voluntary organisations, and other information relating to the functions of the authority.

(1A) A local authority may arrange for the publication within their area of information as to the services available in the area provided by them or by other authorities mentioned in subsection (1B) below.

(1B) The other authorities referred to above are any other local authority and any authority, board or committee which discharges functions which would otherwise fall to be discharged by two or more local authorities.

(2) A local authority may—

(a) arrange for the publication within their area of information relating to the functions of the authority; and

(b) arrange for the delivery of lectures and addresses and the holding of discussions on such matters; and

(c) arrange for the display of pictures, cinematograph films or models or the holding of exhibitions relating to such matters; and

(d) prepare, or join in or contribute to the cost of the preparation of, pictures, films, models or exhibitions to be displayed or held as aforesaid.

(3) A local authority may assist voluntary organisations to provide for individuals—

(a) information and advice concerning those individuals’ rights and obligations; and

(b) assistance, either by the making or receiving of communications or by providing representation to or before any person or body, in asserting those rights or fulfilling those obligations.

Subscriptions to local government associations

89

A local authority may pay reasonable subscriptions, whether annually or otherwise, to the funds—

(a) of any association of local authorities formed (whether inside or outside the United Kingdom) for the purpose of consultation as to the common interests of those authorities and the discussion of matters relating to local government, or

(b) of any association of officers or members of local authorities which was so formed.

Power to encourage visitors and provide conference and other facilities

90

(1) A local authority may—

(a) provide, or encourage any other person to provide, facilities for leisure, conferences, trade fairs and exhibitions or improve, or encourage any other person to improve, any existing facilities for those purposes;

(b) promote, by advertisement or otherwise, facilities provided by that local authority (whether such facilities are owned by the authority or otherwise);

(c) organise, or assist others in the organisation of, and promote, by advertisement or otherwise, conferences, trade fairs and exhibitions;

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Subject to subsection (3) below, a local authority shall not have power to—

(a) encourage persons, by advertisement or otherwise (and whether inside or outside the United Kingdom)—

(i) to visit their area for purposes relating to leisure; or

(ii) to hold conferences, trade fairs or exhibitions within their area;

(b) provide information about accommodation and facilities and services relating to leisure in their area or provide a booking service for such accommodation, to persons visiting their area;

(c) carry on such other activities relating to those mentioned in paragraphs (a) and (b) above as the Secretary of State may by regulations specify.

(3) A local authority shall have power to do any of the things mentioned in paragraphs (a) to (c) of subsection (2) above—

(a) in so far as it is necessary to do any of those things for the purposes of carrying on the activities mentioned in paragraphs (a) and (b) of subsection (1) above; or

(b) where the Secretary of State has given his prior consent (subject to such conditions as he considers necessary or expedient) in writing.

(4) A local authority shall not, for the purposes of carrying on activities relating to tourism other than—

(a) those such as are mentioned in paragraphs (a) to (c) of subsection (1) above; or

(b) by virtue of subsection (3) above, those such as are mentioned in subsection (2) above,

form, acquire or join with any person or body corporate.

(5) Without prejudice to subsection (1) above, a local authority may contribute towards expenses incurred by any person—

(a) doing anything mentioned in paragraph (a) of that subsection; or

(b) organising and holding a conference, trade fair or exhibition.

(6) A local authority may appoint officers for the purposes of enabling the authority to carry out any of their powers under this section; and section 65 of this Act shall apply in relation to any officers appointed under this subsection subject to the following modification—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) in subsection (2), the words from “but” to the end shall be omitted.

(7) A statutory instrument containing regulations under subsection (2)(c) above shall be subject to annulment in pursuance of a resolution of either House of Parliament.

(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

91

Transfer of securities on alteration of area, etc.

92

(1) Where any securities are standing in the books of a company in the name of a local authority the following provisions shall have effect—

(a) if the name of the authority is changed, then at the request of the authority and on production of a statutory declaration by the proper officer of the authority specifying the securities and verifying the change of name and identity of the authority, the company shall enter the securities in the new name of the local authority in like manner as if the securities had been transferred to the authority under that name;

(b) if by virtue of anything done under any provision of this Act or any enactment similar to any such provision (whenever passed), any other local authority have become entitled to the securities or any dividends or interest thereon, as the case may be, a certificate of the proper officer of the council of that other authority or the scheme, order or award under which that other authority have become so entitled, shall be a sufficient authority to the company to transfer the securities into the name of the local authority specified in that behalf in the certificate, or in the scheme, order or award, as the case may be, and to pay the dividends or interest to that authority;

(c) if in any other case any other local authority have become entitled to the securities or any dividends or interest thereon, as the case may be, the Court of Session may on the petition of that other authority make an order vesting in that other authority the right to transfer the securities or to receive the dividends or interest, as the case may be.

(2) In this section, the expression—

“company” includes the Bank of England and any company or person keeping books in which any securities are registered or inscribed;

. . .

(3) “Securities” means—

(a) shares;

(b) instruments creating or acknowledging indebtedness;

(d) instruments giving entitlements to investments;

(e) certificates representing securities;

(f) units in a collective investment scheme;

(g) rights to, or interests in, any security of the kind mentioned in paragraphs (a) to (f);

(h) rights (whether actual or contingent) to money lent to, or deposited with—

(i) a society registered under the Industrial and Provident Societies Act 1965, or

(ii) a building society within the meaning of the Building Societies Act 1986.

(4) Subsection (3) must be read with—

(a) section 22 of the Financial Services and Markets Act 2000;

(b) any relevant order under that section; and

Part VII — Finance

Funds, revenue and expenses

General fund

93

(1) Every local authority shall have a general fund and, subject to subsection (2) below—

(a) all sums received by or on behalf of the authority shall be paid into that fund;

(b) all fees, commissions, discounts allowed on payment of accounts and expenses payable to or recovered by any officer of a local authority in respect of any business relating to the authority whether by reason of his office or otherwise shall be accounted for and paid into that fund;

and all sums payable by the authority shall be paid out of that fund.

(2) Subsection (1)

above shall not apply to sums received or payable—

(a) which relate to funds or property held by a local authority as trustees for any purpose under any deed of trust or other instrument;

(b) which relate to the common good of the council;

(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.

(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.

Capital expenses

94

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Financial administration

95

Without prejudice to section 69 of this Act, every local authority shall make arrangements for the proper administration of their financial affairs and shall secure that the proper officer of the authority has responsibility for the administration of those affairs.

Accounts and audit

96

(1) Every local authority shall keep accounts of all transactions relating to all funds of the authority and, subject to any provision contained in regulations made under section 105 of this Act, the accounts of the general fund of a local authority shall comprise such current, capital and borrowing accounts as may be necessary for the purpose of distinguishing transactions for different purposes.

(2) All accounts of a local authority shall be made up in respect of each financial year.

(3) Every local authority shall, in addition to preparing accounts in respect of any financial year, prepare in duplicate an abstract of the accounts for that year.

(4) The accounts of every local authority in respect of any financial year shall be audited by a professional accountant, who is either a member of the staff of Audit Scotland or is an approved auditor appointed by the Commission in accordance with the provisions of this Part of this Act.

(5) The financial year of a local authority shall be the period of twelve months ending with 31st March . . .; and references in this Act and in any other enactment (whether passed or made before or after the passing of this Act) to the financial year of a local authority shall be construed in accordance with the provisions of this subsection.

(6) The Secretary of State may by order make provision amending, repealing or revoking, with or without savings, any enactment which is inconsistent with or superseded by subsection (5) above; but no order under this subsection shall have effect unless it is approved by a resolution of each House of Parliament.

Establishment of Commission for Local Authority Accounts in Scotland

97

(1) There shall be established a body, to be known as the Accounts Commission for Scotland (hereafter in this Part of this Act referred to as “the Commission”), which shall consist of such number of members, not being more than twelveor less than six, as the Secretary of State may determine, and the members shall be appointed by the Secretary of State after consultation with such associations of local authorities . . . as appear to him to be concerned and with such other organisations or persons as he may think appropriate.

(2) The Commission shall have the following functions, that is to say—

(a) securing the audit of all accounts of

(i) local authorities

(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(iv) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(v) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

in accordance with the provisions of this Part of this Act;

(b) considering all reports made in accordance with the said provisions and investigating all matters raised by any such report;

(c) making recommendations to the Secretary of State and to local authorities . . . in accordance with the said provisions; . . .

(d) advising the Secretary of State on any matter relating to the accounting of local authorities . . . which he may refer to them for advice and

(e) functions conferred by sections 97A and 97B of this Act.

(2AA) Any function of the Commission may be exercised on behalf of the Commission by any person (whether or not a member of the staff of Audit Scotland) authorised by the Commission to do so.

(2AB) Subsection (2AA) above does not apply in relation to the following functions—

(a) considering reports in pursuance of subsection (2)(b) above,

(b) appointing an auditor under subsection (6) below,

(d) deciding whether to undertake or promote a study under section 97A or 105A of this Act.

(2AC) Subsections (2AA) and (2AB) above do not affect the responsibility of the Commission for the exercise of their functions.

(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) The Secretary of State may, after consultation with the Commission, with such associations of local authorities . . . as appear to him to be concerned and with such other organisations or persons as he may think appropriate, give to the Commission directions of a general character as to the discharge of their functions and the Commission shall give effect to any direction so given.

(4) There shall be a Controller of Audit who shall be appointed by the Commission after consultation with, and subject to the approval of, the Secretary of State . . ..

(4AA) The Controller of Audit shall, by virtue of appointment as such, be a member of the staff of Audit Scotland unless that person is also the Auditor General for Scotland.

(4A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4E) The Secretary of State may supply to the Commission any information held by him which relates to housing benefit or council tax benefit and which appears to him to be relevant to the exercise of any of the functions of the Commission.

(5) The provisions of Schedule 8 to this Act shall have effect in relation to the Commission.

(6) In this Part of this Act “auditor” includes (a) the Controller of Audit, (b)members of the staff of Audit Scotland, being professional accountants, and (c) . . . auditors appointed by the Commission for the purpose of conducting audits or, as the case may be, a particular audit, under this Part of this Act, . . . . . .

(6A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) A person shall not be appointed as auditor by the Commission under subsection (6) above unless–

(a) he is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006 ; or

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

(7A) In subsection (7), “EEA State” means a member State, Norway, Iceland or Lichtenstein.

Expenses and accounts of Commission

98

(1) The Commission shall have power to incur such expenses as appear to them to be necessary or expedient for the proper discharge of their functions, and such expenses shall be met by Audit Scotland—

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

General duties of auditors

99

(1) In auditing the accounts of any local authority . . .under this Part of this Act, an auditor shall, by examination of the accounts and otherwise, satisfy himself that—

(a) the accounts have been prepared in accordance with regulations made under section 105 of this Act . . . and comply with the requirements of all other enactments and instruments applicable to the accounts; and comply with the requirements of all other enactments and instruments applicable to the accounts;

(b) proper accounting practices have been observed in the preparation of the accounts.

(c) that the local authority . . . has made proper arrangements for securing best value and is complying with its duties under Part 2 of the Community Empowerment (Scotland) Act 2015 (community planning) .and

(d) in a case where that body are required to publish information in pursuance of a direction under section 1 of the Local Government Act 1992 (publication of performance information), that body have made such arrangements for collecting and recording the information, and for publishing it, as are required for the performance of their duties under that section.

(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.

Auditor's right of access to documents

100

(1) An auditor shall have a right of access at all reasonable times to all such documents relating to the accounts of a local authority . . . as it appears to him to be necessary to examine for the purpose of auditing those accounts under this Part of this Act and shall be entitled to require from any officer of that authority . . .or any other person holding or accountable for any such document such information and explanation as he thinks necessary for the said purpose and, if he thinks it necessary for providing any such information or explanation, to require any such officer or other person to attend before him in person and produce any such documents.

(1A) In the case of a recognised fund-holding practice, the reference in subsection (1) above to documents includes a reference to documents relating to all the accounts and records of the members of the practice, whether or not relating to an allotted sum.

(1B) Without prejudice to subsection (1) above, the auditor shall be entitled to require any officer, former officer, member or former member of an authority . . .whose accounts are required to be audited in accordance with this Part of this Act and any person who, by arrangement or agreement with the authority or body, is discharging any function of the authority or body to give him such information or explanation as he thinks necessary for the purposes of the audit and, if he thinks it necessary, to require any of the persons mentioned above to attend before him in person to give the information or explanation or, where that person is a body corporate, to require that person to appoint a representative to attend before the auditor for that purpose.

(2) Without prejudice to subsections (1) and (1B) above, every local authority . . .shall provide an auditor with every facility and all information which he may reasonably require for the purpose of auditing their accounts and every person who, by arrangement or agreement with a local authority, is discharging any function of the authority shall make that provision for the purpose of the auditing of the authority’s accounts.

(3) If any person wilfully or negligently fails to comply with any requirement of an auditor under subsection (1) or (1B) above, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale. . ..

Right of interested person to inspect and object to accounts: completion of audit

101

(1) At each audit under this Part of this Act of a local authority’s accounts, any persons interested may inspect the accounts to be audited and all books, deeds, contracts, bills, vouchers and receipts relating thereto and make copies of all or any part of the accounts and those other documents.

(2) Any person interested may object to the accounts of a local authority or to any part of those accounts by—

(a) sending his objection in writing, together with a statement of the grounds thereof, to the auditor, and

(b) sending a copy of that objection and statement to the authority and to any officer of the authority who may be concerned.

(3) Where any person objects under subsection (2)

above to the accounts of a local authority, the auditor shall, if so requested by that person or authority or by any officer of the authority who may be concerned, afford to that person or authority or officer, as the case may be, an opportunity of appearing before and being heard by the auditor with respect to that objection; and any such person or officer may so appear and be heard either personally or by a representative.

(4) Within fourteen days of the completion of the audit of the accounts of a local authority the auditor shall place on each duplicate abstract of those accounts prepared by the authority under section 96(3) of this Act a certificate, in such form as the Commission may direct, to the effect that he has audited the accounts in accordance with the provisions of this Part of this Act; and the auditor shall, on so certifying, forthwith send one duplicate abstract of the accounts to the Commission and the other duplicate abstract to the local authority.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Reports to Commission by Controller of Audit

102

(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) ... of the Local Government in Scotland Act 2003 (asp 1) and Part 2 of the Community Empowerment (Scotland) Act 2015 (community planning) .

(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.

(2A) A local authority shall, forthwith upon their receiving a copy of a report sent to them under subsection . . . (2) above, supply a copy of that copy report to each member of the authority and make additional copies available for public inspection.

(3) Without prejudice to subsection (1)

above, if the Controller of Audit, having considered any matter arising out of the auditing under this Part of this Act of the accounts of any local authority and having made such further inquiries (if any) as he may think fit—

(a) is of the opinion—

(i) that any item of account is contrary to law, or

(ii) that there has been a failure on the part of any person to bring into account any sum which ought to have been brought into account, or

(iii) that any loss has been incurred or deficiency caused by the negligence or misconduct of any person or by the failure of the authority to carry out any duty imposed on them by any enactment; or

(b) is of the opinion that any sum which ought to have been credited or debited to one account of the authority has been credited or, as the case may be, debited to another account of the authority; and

he may make to the Commission a special report with respect to the said accounts, setting forth his opinion as aforesaid and the grounds thereof.

(3A) No such special report shall, however, be so made unless—

(a) the authority; and

(b) any person named or referred to in the report—

(i) as being to blame in connection with an item of account being contrary to law; or

(ii) whose failure, negligence or misconduct is a subject of the report,

has been given a copy of the proposed report and an opportunity to make representations to the Controller on the proposed report and on any of the matters dealt with in it.

(4) The Controller of Audit shall, on making a special report under subsection (3) above with respect to the accounts of any local authority, forthwith send a copy of that special report—

(a) to that authority;

(b) to any officer of the authority who may be concerned;

(c) if the matter raised by the special report has been made the subject of objection under section 101 of this Act, to the person making that objection;

(d) to any other person who in his opinion may be affected thereby.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Action by Commission on reports by Controller of Audit

103

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Action by Secretary of State on recommendation by Commission under s. 103(3)

104

Regulations as to accounts

105

(1) The Secretary of State may by regulations under this section make such provision as appears to him to be necessary or expedient for the purpose of rendering sections 96 to 104 of this Act of full effect and, without prejudice to the foregoing generality, such regulations may contain provisions with respect to the following matters, that is to say—

(a) the form, preparation, keeping and authentication of the accounts of local authorities and of any abstract of such accounts;

(b) the date in each year before which such accounts and abstract are to be authenticated on behalf of a local authority;

(c) the deposit by a local authority, within such period as may be specified in the regulations, of copies of such abstract at the offices of the authority or at any other place, and the publication by the authority of information with respect to such accounts;

(d) the exercise, within such period as may be specified in the regulations, of the rights of inspection and objection conferred by section 101 of this Act in relation to any such accounts and other documents, and the steps to be taken by a local authority for informing persons of those rights;

(e) the giving of public notice by a local authority of any order made in relation to them by the Secretary of State under section 104(1) of this Act.

(2) Before making regulations under this section, the Secretary of State shall consult with such associations of local authorities as appear to him to be concerned.

(3) If any person wilfully or negligently contravenes any provision of any regulations made under this section, contravention of which is declared by the regulations to be an offence, he shall be guilty of an offence and shall be liable on summary conviction, in the case of a first offence, to a fine not exceeding level 3 on the standard scale, and, in the case of a second or subsequent offence, to a fine not exceeding level 3 on the standard scale.

(4) A statutory instrument containing regulations made by the Secretary of State under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament.

Application of ss. 93 to 105 to bodies other than local authorities and to officers

106

(1) The foregoing provisions of this Part of this Act and any regulations made by the Secretary of State under section 105 of this Act shall, subject to any necessary modifications, apply with respect to the following bodies, that is to say—

(a) any committee, joint committee or joint board all the members of which, other than any ex officio members, are appointed by one or more local authorities;

(b) the trustees for any charity, foundation, mortification, or other purpose, where a local authority, or some members of such an authority as such, are the sole trustees for such charity, foundation, mortification or other purpose;

(ba) a Transport Partnership created under the Transport (Scotland) Act 2005 (asp 12);

(bb) an integration joint board established by order under section 9 of the Public Bodies (Joint Working) (Scotland) Act 2014 (but subject to subsection (1A)),

as they apply with respect to a local authority; and any provision contained in any enactment with respect to such a committee, joint committee or joint board, or in any trust deed or other instrument regulating any such charity, foundation, mortification or other purpose as aforesaid, shall, so far as inconsistent herewith, cease to have effect:

(1A) Despite subsection (1), sections 101A and 105A of this Act do not apply with respect to an integration joint board.

(2) Where an officer of a body whose accounts are required to be audited in accordance with this Part of this Act receives any money or other property on behalf of that body, or receives any money or other property for which he ought to account to that body, the accounts of that officer shall be audited by the auditor of the accounts of the body, and sections 96 to 105 of this Act and any regulations made by the Secretary of State under section 105 of this Act shall, subject to any necessary modifications, apply accordingly to those accounts and that audit.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Rating

Expenses of local authorities under public general Acts to be met out of rates

107

Determination and levy of regional, district and general rates

108–108C

Rating authorities

109

Payments by regional council to district councils in respect of district rates

110

Secretary of State may make regulations with respect to rates

111

(1) The Secretary of State may, after consultation with such associations of local authorities as appear to him to be concerned, make regulations—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) making provision for any matter with respect to which he is empowered or obliged by this Act, or by any other enactment, to make provision in regulations under this section;

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) providing for the payment of interest, at such rate as may be prescribed, by a local authority to another local authority, to a committee, joint committee or joint board all the members of which, other than any ex officio members, are appointed by one or more local authorities, . . . in a case where any amount due in respect of a requisition made under any enactment is not paid on or before such date as may be prescribed.

(f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) A statutory instrument containing regulations made by the Secretary of State under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament.

Rate rebates

Duty of Secretary of State to make standard scheme for rate rebates

112

Persons to whom s. 112 applies

113

(1) Subject to subsection (2) below and to section 16(2) of the Ministry of Social Security Act 1966 (rate rebate to which persons in receipt of supplementary benefit might otherwise be entitled to be reduced if their requirements were determined without regard to any rate rebate), section 112 of this Act shall apply to any of the following persons who makes an application in such form as the rating authority may require, that is to say—

(a) a person who is the occupier of, and resides or is usually resident in, lands and heritages which are a dwelling-house and which at the relevant date have a rateable value which does not exceed any limit prescribed;

(b) a person who is the occupier of, and resides or is usually resident in, lands and heritages which at the relevant date have a rateable value which does not exceed any limit prescribed and which, though not a dwelling-house, are used mainly for the purposes of a private dwelling or private dwellings ;

(c) a person who, not being the occupier of such lands and heritages as are mentioned in paragraph (a) or paragraph (b) above, is the tenant of, and resides or is usually resident in, a part of any such lands and heritages, being a part which at the relevant date has a rateable value which does not exceed any limit prescribed, and in respect of which he makes payments to the occupier by way of rent.

For the purposes of this subsection " relevant date " means the date of the beginning of the rebate period in respect of which an application is made.

(2) Regulations under section 112 above may make provision as respects rate rebates where two or more persons are joint occupiers of such lands and heritages as are mentioned in paragraph (a) or paragraph (b) of subsection (1) above, or joint tenants of such a part thereof as is mentioned in paragraph (c) of that subsection.

(3) For the purposes of paragraph (b) of subsection (1) above lands and heritages which are not a dwelling-house shall be deemed to be used mainly for the purposes of a private dwelling or private dwellings—

(a) if it appears to the rating authority that, having regard to all the circumstances at the date of the making of an application, the proportion of the rateable value of the lands and heritages as shown in the valuation roll in force at that date which is attributable to the part of the lands and heritages used for the purposes of a private dwelling or private dwellings is greater than the proportion thereof which is attributable to the part used for other purposes; or

(b) if at the said date a rate rebate in respect of the rebate period in question has already been granted to some other person in respect of those lands and heritages or any part thereof.

(4) For the purposes of paragraph (c) of subsection (1) above, the rateable value of any part of lands and heritages shall be taken to be such value as is found by proper apportionment of the rateable value shown in the valuation roll in respect of those lands and heritages, and any question arising under this subsection as to the proper apportionment of any rateable value shall be determined by the sheriff and the decision of the sheriff on any such question shall be final.

(5) Where in pursuance of section 244 of the 1947 Act (remission of rates on account of poverty) a rating authority is for the time being giving to any person to whom section 112 of this Act applies any relief from the rates chargeable for any rebate period in respect of the lands and heritages or part of the lands and heritages to which an application relates, that authority shall grant a rebate in respect of those rates only if, and to the extent that, the amount of such rebate exceeds the aggregate amount given to that person by way of such relief in that rebate period.

Variation of standard scheme by rating authority

114

(1) Subject to the provisions of this section, a rating authority may, in respect of a rebate period beginning on or after 16th May 1975, with the consent of the Secretary of State, vary for their area the provisions of the standard scheme; and, where a rating authority have varied the standard scheme under this section, the standard scheme as so varied shall have effect, subject to subsection (6) below, for the purpose of the grant of rate rebates under this Part of this Act by that authority.

(2) Any variation of the standard scheme by a rating authority under subsection (1) above shall be so made as to secure that, on the best estimate which the rating authority can make—

(a) no person shall be granted less rate rebate in respect of any rebate period than he would have been granted under the standard scheme ; and

(b) the total of the rate rebates which will be granted under the standard scheme as so varied for any financial year will not exceed 110 per cent. of the total of the rate rebates which would have been granted for that year under the standard scheme.

(3) Without prejudice to the generality of the powers conferred by subsection (1) above, a variation under that subsection of the standard scheme may provide that, in ascertaining for the purposes of a rate rebate the income of a person to whom section 112 of this Act applies and his spouse (if any), there is a total disregard of war disablement pension and special widow's pension and of payments accepted by the Secretary of State as being analogous to such pensions.

(4) The Secretary of State may accept a payment as being analogous to such a pension as is mentioned in subsection (3) above—

(a) by directing rating authorities in general to regard payments of that description as analogous for the purposes of that subsection, or

(b) by notifying a rating authority that he accepts such a payment as analogous for those purposes.

(5) The Secretary of State's consent under subsection (1) above may be given generally or in a particular case and shall be subject to such conditions (if any) as may be specified in the consent.

(6) Where a rating authority has varied the provisions of the standard scheme under subsection (1) above and any person shows to the satisfaction of that authority that the standard scheme as so varied does not in his case fulfil the condition mentioned in paragraph (a) of subsection (2) above, that person may apply for a rate rebate under the standard scheme, and in relation to that application the standard scheme shall have effect in place of the standard scheme as so varied, and the authority may grant a rate rebate under the standard scheme to that person.

(7) In this section—

" war disablement pension " means war disablement pension within the meaning of any regulations for the time being in force under the Family Income Supplements Act 1970;

" special widow's pension " means— any widow's pension or allowance granted in respect of a death due to service or war injury under powers conferred by or under the Ministry of Pensions Act 1916, the Air Force (Constitution) Act 1917, the Personal Injuries (Emergency Provisions) Act 1939, the Pensions (Navy, Army, Air Force and Mercantile Marine) Act 1939, the Polish Resettlement Act 1947, the Home Guard Act 1951 or the Ulster Defence Regiment Act 1969; a pension or allowance for a widow granted under any scheme under the Injuries in War (Compensation) Act 1914, the Injuries in War Compensation Act 1914 (Session 2), or the Injuries in War (Compensation) Act 1915 or under any War Risk Compensation Scheme for the Mercantile Marine.

Grants towards rate rebates

115

Valuation

Valuation areas and authorities and appointment of assessors, etc.

116

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Postponement of revaluation until 1978-79

117

Miscellaneous

Local financial returns

118

(1) Subject to subsection (3) below, every authority to which this section applies shall make a return to the Secretary of State in respect of each financial year . . . of their revenue and expenses.

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Returns under this section shall be in such form, shall contain such particulars, shall be authenticated in such manner, and shall be submitted to the Secretary of State by such date, as the Secretary of State may direct, and a direction under this subsection may impose different requirements in relation to returns of different classes.

(3) If it appears to the Secretary of State that sufficient information about any of the matters mentioned in subsection (1) above has been supplied to him by an authority under any other enactment, he may exempt that authority from all or any of the requirements of this section so far as they relate to that matter.

(4) The Secretary of State shall, in respect of each year, cause a summary to be made of the returns sent to him under this section and of any information supplied to him under any other enactment in consequence of which he has granted an exemption under subsection (3) above and shall lay that summary before both Houses of Parliament.

(5) In this section references to an authority to which this section applies are references to a local authority, any committee, joint committee or joint board the members of which, other than ex officio members, are appointed by one or more local authorities or any Transport Partnership created under the Transport (Scotland) Act 2005 (asp 12). . .or any river purification board within the meaning of section 135 of this Act.

Initial expenses of new local authorities

119

Rate support grant

120

(1) Rate support grant orders under section 3 of the Local Government (Scotland) Act 1966 shall be made in advance for a period of one year, instead of for successive periods of two years, and accordingly—

(a) in section 3(3) of that Act, for the words from “successive periods” to the end of the subsection there shall be substituted the words “a period of one year”;

(b) a rate support grant order made before the passing of this Act shall, in so far as it was made in respect of the year 1974-75, cease to have effect.

(2) If in the exercise of the power conferred on him by section 4 of the said Act of 1966 the Secretary of State at any time after 15th May 1975 redetermines for the year 1974-75 the amount and portion mentioned in paragraphs (a) and (b) of section 2(2) of the said Act of 1966, he may by an order made under the said section 4, instead of increasing to any extent the amount fixed by the rate support grant order made in respect of that year as the aggregate amount of the rate support grants and any element of those grants for that year, increase to that extent the amount fixed by the rate support grant order made in respect of the year 1975-76 as the aggregate of the rate support grants and any element of those grants for the last-mentioned year.

(3) Expressions used in this section and in sections 2 to 4 of the said Act of 1966 have the same meanings in this section as in those sections.

Rates of interest in relation to certain sums due to local authorities

121

Miscellaneous amendments of enactments relating to finance

122

Schedule 9 to this Act shall have effect for making amendments and modifications of enactments relating to local government finance which are not replaced by the foregoing provisions of this Part of this Act.

Part VIII — Functions

Education

Education authorities

123

The education authority for the purposes of the Education (Scotland) Act 1980 and any other enactment conferring functions on the education authority shall be a local authority.

Education committees

124

(1) Where an education authority appoint a committee whose purposes include—

(a) advising the authority on any matter relating to the discharge of their functions as education authority; or

(b) discharging any of those functions of the authority on their behalf,

the members of such committee shall, notwithstanding the provisions of section 57(3) and (4)(a) of this Act, be appointed in accordance with this section.

(2) Subject to the provisions of section 59 of this Act, an education authority who appoint a committee such as is mentioned in subsection (1) above shall secure that—

(a) at least half of the persons appointed by them to be members of such committee are members of the authority; and

(b) the persons appointed by them to be members of such committee shall include the three persons mentioned in subsection (4) below.

(3) Subject to the provisions of subsection (2) above, an education authority may appoint persons who are not members of the authority to be members of a committee such as is mentioned in subsection (1) above.

(4) The three persons mentioned in subsection (2)(b) above (who shall not be members of the education authority appointing such committee) are—

(a) one representative of the Church of Scotland, nominated in such manner as may be determined by the General Assembly of the Church;

(b) in the case of the education authority for each area other than Orkney Islands, Shetland Islands and Western Isles, one representative of the Roman Catholic Church, nominated in such manner as may be determined by the Scottish Hierarchy of the Church; and

(c) one person or, in the case of the education authorities for Orkney Islands, Shetland Islands and Western Isles, two persons, in the selection of whom the authority shall have regard (taking account of the representation of churches under paragraphs (a) and (b) above) to the comparative strength within their area of all the churches and denominational bodies having duly constituted charges or other regularly appointed places of worship there.

(5) Where two or more authorities appoint a joint committee whose purposes include discharging any of the functions of those authorities as education authorities on their behalf, section 57(3) of this Act shall apply to such a joint committee as if for the words “two-thirds” there were substituted the words “ one-half ”.

School and college councils

125

Disqualification for membership of education committees, etc.

126

Notwithstanding the provisions of section 59 of this Act, a person shall not, by reason of his being a teacher employed in an educational establishment under the management of an education authority, be disqualified for being a member of—

(a) a committee such as is mentioned in subsection (1) of section 124 of this Act;

(b) a joint committee of two or more authorities whose purposes include either of those mentioned in paragraphs (a) and (b) of that subsection; or

Discharge of education authority functions

127

Educational endowments

128

(1) Where, immediately before 16th May 1975, any educational endowment is to any extent vested in the existing local authority for an area specified in the first column of Table A below, that endowment shall on that day to that extent be transferred to and vest for the same purposes in the appropriate new local authority for the area specified in relation thereto in the second column of that Table.

Existing area	New area
CountyCounty of a city	Region or islands area
Large burghSmall burghDistrict	District or islands area

(2) Where, immediately before 16th May 1975, any educational endowment is to any extent to be vested, by virtue of his office, in the holder of any office connected with an existing local authority specified in the first column of Table B below, that endowment shall on that day to that extent be transferred to and vest for the same purposes in the holder of the office, specified in relation thereto in the second column of that Table, of the appropriate new local authority as determined by reference to subsection (1) above.

Existing office-holder	New office-holder
Lord ProvostProvostConvener of countyChairman of district council	Convener of council
MagistrateCouncillorChairman of or member of a committee	Councillor, or any other person nominated by the council
Any specified officer	The corresponding officer or (if there is no such officer) the proper officer

(3) Where, immediately before 16th May 1975, any power with respect to an educational endowment is vested in an existing local authority, or (by virtue of his office) in the holder of an office connected with such an authority, that power shall on that day be transferred to and vest in the appropriate new local authority or (as the case may be) in the new office-holder of that authority, as ascertained by reference to subsections (1) and (2) above.

(4) Subject to the provisions of the governing instrument of an educational endowment, where, as the result of the election of a local authority occurring after 16th May 1975, it is necessary for a person to be nominated by the authority or by a committee thereof to be vested (to any extent) with the endowment, in terms of subsection (2) above, or to be vested with any power, in terms of subsection (3) above, that person shall be so nominated at the first meeting of the authority or committee held after it has been elected or appointed; and in such a case the person who (to the said extent) was last vested with the endowment or, as the case may be, who was last vested with the power, before the meeting shall continue therein until the date of the meeting.

(5) In this section, unless the context otherwise requires, expressions used in Part VI of the Education (Scotland) Act 1962 have the same meaning as in that Part, and “the appropriate new local authority” means, in relation to an existing local authority, the new authority whose area comprises the whole or the greater part of the area of the existing authority: and if, in any case, there is a dispute as to such appropriate authority, or as to the person or persons corresponding to an existing office-holder or office-holders for the purposes of this section, it shall be taken to be such new local authority or, as the case may be, person or persons as the Secretary of State may direct.

(6) Nothing in this section shall affect any other power to reorganise any educational endowment or otherwise to alter the provisions of any trust.

Amendment of Education (Scotland) Act 1962

129

Housing

130

(1) Subject to the provisions of this and the next following section, the local authority for the purposes of the Housing (Scotland) Act 1987 shall be a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994.

(2) Before any local authority exercise outwith their area any power under Part I of the Housing (Scotland) Act 1987 (provision of housing accommodation) the authority shall give notice of their intention to do so to the local authority in whose area they propose to exercise the power, but failure to give any such notice shall not invalidate the exercise of the power.

(3) The enactments relating to housing specified in Schedule 12 to this Act shall be amended in accordance with the provisions of that Schedule.

Powers of regional council in relation to housing

131

Functions under the Rent Acts

132

The environment

Roads

133

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) The powers and duties vested in the council of each county in relation to roads by virtue of section 11 of the Local Government (Scotland) Act 1889 shall be transferred to and vested in the local roads authority.

Buildings

134

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) The Building (Scotland) Act 1959 shall have effect subject to the amendments specified in Part I of Schedule 15 to this Act, and Part II shall have effect for making amendments to other enactments relating to building.

Prevention of river pollution

135

Deposit of poisonous waste

136

(1) The local authority for the purposes of the Deposit of Poisonous Waste Act 1972 shall be an islands council or a district council; and accordingly in section 5(1)(b) of that Act for the words “county councils and town” there shall be substituted the words “ islands councils and district ”.

(2) In section 3(5), 4(3) and 5(3) of that Act for any reference to a river purification board there shall be substituted a reference to a river purification authority.

(3) In section 7 of that Act after the definition of “refuse tip” there shall be inserted the following definition “ “river purification authority” has the same meaning as in section 17 of the Rivers (Prevention of Pollution) (Scotland) Act 1951, but shall not include an islands council. ”

Flood prevention and food warning systems

137

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Coast protection

138

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) In the said Act of 1949 the following amendments shall be made—

(a) for section 1(1) (coast protection authorities), there shall be substituted the following subsection—

(1) The council of a region any part of which adjoins the sea or of an islands area shall be the coast protection authority for that region or area, as the case may be.

;

(b) in section 20(5) (contributions towards expenses of coast protection) for the word “burgh” there shall be substituted the word “ district ”;

(i) in subsection (2), for the words “burgh or county” there shall be substituted the words “ region or islands area ”.

(ii) in subsection (3), for the reference to the Local Government (Scotland) Act 1947 there shall be substituted a reference to the Local Government (Scotland) Act 1973;

(d) in section 30 (transfer and compensation of officers, and superannuation rights), at the end there shall be added the following subsection—

(4) This section shall not apply to Scotland.

;

(e) in section 45(1)(b) (service of notices and other documents), for the words “or burgh” there shall be substituted the words “ or in Scotland the council of a region, islands area or district ”;

(f) in section 46(4) (local inquiries), for the words from “subsection (2)” to “1947” there shall be substituted the words “ subsection (2) and subsections (4) to (8) of section 210 of the Local Government (Scotland) Act 1973 ”;

(g) in Schedule 1 (procedure for making orders), for paragraph 8(b) there shall be substituted the following sub-paragraph—

(b) for references to the London Gazette and to a county or county district there shall be substituted respectively references to the Edinburgh Gazette and to a region, islands area or district

Public parks

139

Allotments

140

Public conveniences

141

The local authority for the purposes of section 5 of the Chronically Sick and Disabled Persons Act 1970 (public conveniences) shall be a local authority within the meaning of this Act, and accordingly in subsection (3) of that section, for the word “1947” there shall be substituted the word “ 1973 ”.

Public health

142

Sewerage

143

Diseases of animals, and plant health

144

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) A competent authority under the Plant Health Act 1967 shall no longer have certain powers of direction, and accordingly, in section 5(2) of that Act (records of proceedings), the words from “in such manner” to “direct” shall be omitted, and, in section 6(3) of that Act (publication of orders), the words from “in such”(where first occurring) to “direction” shall cease to have effect.

Ordnance Survey

145

(1) The Ordnance Survey Act 1841 (in this section referred to as “the 1841 Act”) shall have effect subject to the modifications set out in this section.

(2) An application under section 1 as read with section 17 of the 1841 Act shall be made to the proper officer of the local authority, and where such an application is made, the function of appointing a person to assist in examining, ascertaining and marking out reputed boundaries shall be exercisable by the authority to whose proper officer the application was made.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(a) References, in whatever terms in the 1841 Act, to the sheriff by whom a person is appointed under section 1 as read with section 17 of that Act shall be construed as references to the local authority.

(b) References in the 1841 Act to the sheriff clerk or sheriff clerk depute shall be construed as references to the proper officer of the local authority.

(5) References in the 1841 Act to a county shall be construed as references to the area of a local authority, including the electoral areas thereof and other places therein.

Miscellaneous functions

Police

146

(1) The Police (Scotland) Act 1967 shall be amended in accordance with subsections (2) to (9) below.

(2) For section 1(1) of that Act (police areas) there shall be substituted the following subsection—

(1) Subject to the provisions of any amalgamation scheme, a police force shall be maintained for every region and for every islands area, and the provisions of this Act shall have effect in relation to any police force so maintained and to the constables thereof.

(3) In section 2(1) (police authorities), for the words from the beginning to “police authority” there shall be substituted the words “ For every police area which is a region, the regional council, and for every police area which is an islands area the islands council, shall be the police authority ”.

(4) Section 4(3) of that Act (same person may be chief constable of more than one police force) shall cease to have effect on 16th May 1975.

(5) Section 18 of that Act (jurisdiction of constables as respects execution of warrants in border counties of England and Scotland) shall be amended as follows—

(a) in subsection (1) for the words from “Scotland” to “Dumfries” there shall be substituted the words “ any one of the border areas of Scotland, that is to say, the counties of Northumberland or Cumbria, or the areas of the Borders or Dumfries and Galloway ”, and after the word “counties” or “county” wherever it occurs there shall be inserted respectively the words “ or areas ” or “ or area ”;

(b) in subsection (2) for paragraph (b) there shall be substituted the following paragraph—

(b) references to the area of the Borders or Dumfries and Galloway shall be construed as including references to a combined area within the meaning of this Act comprising either of those areas.

(6) In sections 20(5) (power of Secretary of State to make amalgamation schemes) and 29(3) (local inquiries) of that Act, for the reference to subsections (3) to (9) of section 355 of the Local Government (Scotland) Act 1947 there shall be substituted a reference to subsections (3) to (8) of section 210 of the Local Government (Scotland) Act 1973.

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) For section 23 of that Act there shall be substituted the following section—

(23) (1) If the chief constable of a police force which ceases to exist in consequence of an amalgamation scheme, or an order under section 216 of the Local Government (Scotland) Act 1973, is not appointed as from the date when that police force ceases to exist— (a) chief constable of the new force, or (b) constable of any rank in any other police force which exists on that date, he shall on that date become a constable of the new force (or, if there is more than one new force established by the amalgamation scheme or order, of such one of them as may be provided by the scheme or order) by virtue of this subsection. (2) While a person is a constable of a police force by virtue only of subsection (1) above he shall hold the rank of assistant chief constable, but shall be treated for the purposes of his pay, pension and other conditions of service as if he had continued to be chief constable of the force which ceased to exist. (3) A chief constable who becomes a constable of a police force by virtue of subsection (1) above shall, subject to regulations under Part II of this Act, cease to be a constable thereof at the expiration of three months unless he has then accepted and taken up an appointment in that force in some other capacity. (4) The provision to be made by regulations under section 24 of the Superannuation Act 1972 or section 219 of the Local Government (Scotland) Act 1973 with respect to the chief constable of a police force who, after becoming a constable of another police force by virtue of subsection (1) above, ceases to be a constable of that force without having accepted and taken up an appointment in that force in a capacity other than that of chief constable shall, if he was the chief constable of a police force on 15th May 1975, be not less favourable than any provision by way of pension that would have been payable to or in respect of him by virtue of the Police Pensions Act 1948 had the first-mentioned police force been combined with another force by an amalgamation scheme under the Police (Scotland) Act 1956 and he had neither been transferred to the combined force nor agreed to continue to serve therein in a capacity other than that of chief constable within three months; and section 2(1)(b) of the Police Pensions Act 1948 shall not apply to a constable who is first appointed a chief constable on or after 16th May 1975 and who is allected by this section. (5) The relevant authority shall offer the chief constable of a police force which ceases to exist on 16th May 1975 (other than a chief constable who has been appointed the chief constable of a new force) an appointment to take effect not later than 16th August 1975 at the rank of assistant chief constable in the relevant new force. (6) In this section— - “new force” has the same meaning as it has for the purposes of Schedule 2 to this Act; - “relevant authority” means the police authority or, as the case may be, the joint police committee responsible for the appointment of the chief constable of the relevant new force; - “relevant new force” means the new force to which the majority of the constables of a police force which ceases to exist on 16th May 1975 are transferred.

(9) In section 51 (1) (general interpretation), in the definition of “amalgamation scheme”, for the words “or section 20” there shall be substituted the words “ section 20 or section 21A ”.

(10) Sections 24 and 25 of the said Act of 1967 and Schedule 2 thereto shall, subject to any necessary modifications, apply to an order under section 215 of this Act as they apply to an amalgamation scheme under that Act.

Fire services

147

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Water

148

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) Schedule 17 to this Act shall have effect for making amendments to the enactments relating to water.

(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Local weights and measures authorities

149

Public transport

150

Schedule 18 to this Act (amendment of certain enactments relating to transport) shall continue to have effect.

Co-operation and assistance regarding public transport

151

Aerodromes

152

Ferries

153

(1) All rights which are presently vested in regional or islands councils in relation to ferries, all functions relating thereto, and all liabilities to which those authorities are subject in that connection, are hereby transferred to the . . . council within whose area the ferry is situated.

(2) A . . . council or any two or more . . . councils acting in combination may acquire, provide, maintain, improve and operate any ferry situated wholly or partly within their area or areas, but . . . a council or councils acting in combination may only exercise those powers as respects a ferry situated partly within their area or areas and partly within the area of another such council if the agreement of that other council has first been obtained.

(3) A . . . council or any two or more . . . councils acting in combination may

(a) incur capital expenditure and borrow money for the purposes of exercising their powers under subsection (2) above;

(b) lease or hire a ferry to or from another person on such conditions as they think fit;

(d) from time to time fix fares and charges for the use of any ferry operated by virtue of this section, and adequate publicity as to those fares and charges shall be given by them within their area.

(4) If in any year the revenue received by a council, or by two or more councils acting in combination, in respect of a ferry operated by virtue of this section is insufficient to defray the expenditure incurred in operating and maintaining in an efficient state any such ferry and any sums required to meet interest, sinking fund or other loan charges, the deficiency shall be met out of rates by the council in whom the ferry is vested, or in the case of a ferry vested in two or more councils in combination, by those councils in such proportions as may be fixed by the combination agreement.

(5) In this section —

“council” means a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994; and

“ferry” includes all rights pertaining thereto (including rights of access) and all boats, vessels, landing stages, plant and apparatus used in connection with the ferry, but does not include a harbour transferred by virtue of section 154 of this Act.

Piers and Harbours

154

(1) . . ., all rights which are presently vested in regional, islands or district councils in relation to harbours, piers, boatslips and jetties, all functions relating thereto, and all liabilities to which regional, islands or district councils are subject in that connection, are hereby transferred to the . . . council within whose area the harbour, pier, boatslip or jetty is situated, and the enactments specified in Schedule 19 to this Act shall have effect subject to the amendments set out in that Schedule.

(2) Where a harbour is situated partly within the area of one . . . council and partly within the area of another . . . council, all such rights, functions and liabilities as aforesaid shall be transferred to those councils jointly.

(3) A . . .council or any two or more . . . councils acting in combination may acquire by agreement, or, if so authorised by the Secretary of State, may acquire compulsorily—

(a) land for the purpose of constructing, re-constructing, extending or improving a marine work;

(b) any harbour whose acquisition is considered by the council to be desirable in the interests of their area and

(i) whose maintenance is to be discontinued by its owner, or

(ii) which is considered by the council to be in a poor state of repair,

and sections 70(2) to (5) and 71(3) and (4) of this Act shall apply respectively to acquisition by agreement or compulsorily under this subsection as they apply for the purposes of those sections.

(3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) If a local authority so elects and notifies the Secretary of State accordingly, Part III of the Harbours, Piers and Ferries (Scotland) Act 1937 shall apply to any harbour transferred to or acquired by them under this section which is not a marine work as if it were a marine work.

(5) A local authority may make loans to a harbour authority for a harbour wholly or partly situated within their area, on such terms as may be agreed between the local authority and the harbour authority, for the purpose of enabling the harbour authority to do anything which they have power to do.

(6) Where provisions of the Harbours, Docks and Piers Clauses Act 1847 have been incorporated with any enactment, the amendments made by this Act in that Act shall be so incorporated.

(7) In this section —

“council” means a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994; and

“harbour authority” and “marine work” have the same meanings as in section 57(1) of the Harbours Act 1964 and so has “harbour” except that it does not include a ferry within the meaning of section 153(5) of this Act

Factories

155

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) In section 46(6) (bye-laws), for the words “301 to 303” there shall be substituted the words “ 201 to 204 ” and for the word “1947”, where it twice occurs, there shall be substituted the word “ 1973 ”.

(3) In section 47(1) (means of escape), the word “either” and the words from “or, where” to the end shall cease to have effect.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) In section 153(3) (provisions as to councils), the words “a county council and” shall cease to have effect.

(6) Section 181(3) (definition of “district council” for certain purposes), shall cease to have effect.

(7) In section 182 (application to Scotland), subsection (2) shall cease to have effect, and in subsection (9) for the words “county and town” there shall be substituted the words “ islands and district ”.

Offices, shops and railway premises

156

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Local Government (Scotland) Act 1973

Disposal, etc., of land forming part of the common good

75

Special provisions as to land acquired for public recreation from heir of entail

76

Payment of purchase or compensation money by one local authority to another

77

Buildings, contracts, etc.

Power to erect buildings, etc.

78

Provision of offices, etc.

79

Interpretation of " functions "

80

Contracts of local authorities

81

Private legislation

Power of local authority to promote or oppose private legislation

82

Miscellaneous

Power of local authorities to incur expenditure for certain purposes not otherwise authorised

83

Powers of local authorities with respect to emergencies or disasters

84

Acceptance of gifts of property

85

Insurance by local authorities against accidents to members

86

Research and the collection of information

87

Provision of information, etc., relating to matters affecting local government

88

Subscriptions to local government associations

89

Power to encourage visitors and provide conference and other facilities

90

Social, cultural and recreative activities

91

Transfer of securities on alteration of area, etc.

92

Part VII — Finance

Funds, revenue and expenses

General fund

93

Capital expenses

94

Financial administration

95

Accounts and audit

Accounts and audit

96

Establishment of Commission for Local Authority Accounts in Scotland

97

Expenses and accounts of Commission

98

General duties of auditors

99

Auditor's right of access to documents

100

Right of interested person to inspect and object to accounts: completion of audit

101

Reports to Commission by Controller of Audit

102

Action by Commission on reports by Controller of Audit

103

Action by Secretary of State on recommendation by Commission under s. 103(3)

104

Regulations as to accounts

105

Application of ss. 93 to 105 to bodies other than local authorities and to officers

106

Rating

Expenses of local authorities under public general Acts to be met out of rates

107

Determination and levy of regional, district and general rates

108–108C

Rating authorities

109

Payments by regional council to district councils in respect of district rates

110