Regulation 2 Interpretation

In these Regulations—

• “the 1973 Act” means the Local Government (Scotland) Act 1973;

• “the 1975 Act” means the Local Government (Scotland) Act 1975(^f1);

• “the Commission” means the Commission for Local Authority Accounts in Scotland established under section 97(1) of the 1973 Act;

• “the designated body for Scotland” means the Commission, which is designated (^f2) by the Secretary of State under section 22(1) of the 1975 Act as the designated body for Scotland;

• “the expenses of the Commission” do not include 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 1975 Act;

• “financial year” means a period of 12 months ending with 31st March;

• “net expenses of the Commission” means such part of the expenses of the Commission as is not met by grants under section 98(1)(a) of the 1973 Act;

• “product of a rate of one penny in the pound” and “standard penny rate product” have the meanings assigned to them by section 9 of the Local Government (Financial Provisions) (Scotland) Act 1963(^f3);

• “specified body” means—

  1. (a)

     a local authority;

  2. (b)

     any of the bodies referred to in section 106(1) of the 1973 Act; and (c) a river purification board established under section 135 of the 1973 Act.