{
  "url": "https://openlegislation.uk/commissioner-for-local-administration-in-scotland-expenses-regulations-1988/regulation-2",
  "json_url": "https://openlegislation.uk/commissioner-for-local-administration-in-scotland-expenses-regulations-1988/regulation-2.json",
  "legislation": "uksi/1988/187",
  "legislation_title": "The Commissioner for Local Administration in Scotland (Expenses) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/commissioner-for-local-administration-in-scotland-expenses-regulations-1988",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the 1973 Act” means the Local Government (Scotland) Act 1973;\n“the 1975 Act” means the Local Government (Scotland) Act 1975;\n“the Commission” means the Commission for Local Authority Accounts in Scotland established under section 97(1) of the 1973 Act;\n“the designated body for Scotland” means the Commission, which is designated by the Secretary of State under section 22(1) of the 1975 Act as the designated body for Scotland;\n“financial year” means a period of 12 months ending with 31st March;\n“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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1973 c. 65."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1975/1974."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1963 c. 12; section 9 was relevantly amended by the Decimal Currency Act 1969 (c. 19), Schedule 2, paragraph 18, by the Local Government (Scotland) Act 1973, Schedule 9, paragraph 54, and by the Local Government (Scotland) Act 1975, Schedule 6, Part II, paragraph 24(a)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/187/regulation/2",
    "retrieved_at": "2026-10-29T16:12:16.315178+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."
}