{
  "url": "https://openlegislation.uk/accounts-commission-for-scotland-financial-year-order-1997/note",
  "json_url": "https://openlegislation.uk/accounts-commission-for-scotland-financial-year-order-1997/note.json",
  "legislation": "uksi/1997/1979",
  "legislation_title": "The Accounts Commission for Scotland (Financial Year) Order 1997",
  "legislation_url": "https://openlegislation.uk/accounts-commission-for-scotland-financial-year-order-1997",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nSection 4 of the Audit (Miscellaneous Provisions) Act 1996 makes provision for changing the financial year of the Accounts Commission for Scotland so that it will in future end on 31st October, rather than on 31st March as at present. This Order makes provision for the transition to the new system, so that the period from 1st April to 31st October 1997 will constitute a financial year of the Commission.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1979/note",
    "retrieved_at": "2026-10-29T11:58:23.446413+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}