{
  "url": "https://openlegislation.uk/commission-for-local-authority-accounts-in-scotland-regulations-1988/note",
  "json_url": "https://openlegislation.uk/commission-for-local-authority-accounts-in-scotland-regulations-1988/note.json",
  "legislation": "uksi/1988/133",
  "legislation_title": "The Commission for Local Authority Accounts in Scotland Regulations 1988",
  "legislation_url": "https://openlegislation.uk/commission-for-local-authority-accounts-in-scotland-regulations-1988",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations make provision as to how the expenses of the Commission for Local Authority Accounts in Scotland in respect of the financial year 1988-89 and subsequent financial years are to be met insofar as they are not met by grants paid by the Secretary of State under section 98(1)(a) of the Local Government (Scotland) Act 1973. They do not apply to any expenses incurred by the Commission as the designated body for Scotland in connection with the discharge of its functions under Part II of the Local Government (Scotland) Act 1975.\nAt present, under the Commission for Local Authority Accounts in Scotland Regulations 1975 (“the 1975 Regulations”), regional and islands councils meet all such expenses of the Commission in proportion to their respective penny rate products or standard penny rate products, whichever in each case is the higher, as estimated by the Secretary of State under section 12 of the Local Government (Scotland) Act 1966.\nRegulation 3(1)(a) of these Regulations provides that this continues to be the way in which part of the expenses of the Commission in the financial year 1988-89 is to be met, namely that part of their expenses which is incurred in securing the audit of the accounts of the bodies whose accounts are audited by the Commission (“the specified bodies”) for any financial year before 1988-89.\nRegulations 3(1)(b) and 4 of the Regulations provide that the remaining part of the Commission’s expenses in 1988-89 and their expenses in any subsequent financial year shall be met by each specified body in proportion to the number of hours spent in that year on auditing their accounts.\nRegulation 5 of these Regulations provides for the payment to the Commission by each specified body during a financial year of instalments in respect of the amount due by them for that financial year under the Regulations.\nRegulation 6 revokes the 1975 Regulations in respect of the financial year 1988-89 and subsequent financial years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/133/note",
    "retrieved_at": "2026-10-29T16:12:38.158747+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."
}