Regulation 2 Interpretation

In these Regulations–

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

• “the designated body for Scotland” means Audit Scotland, which is designated^f1 by the Scottish Ministers under section 22(1) of the 1975 Act as the designated body for Scotland;

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