{
  "url": "https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-amendment-regulations-2024",
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  "id": "sdsi/2024/9780111059135",
  "title": "The Local Authority (Capital Finance and Accounting) (Scotland) Amendment Regulations 2024",
  "short_title": "Local Authority (Capital Finance and Accounting) 2024",
  "long_title": "These Regulations make amendments to regulation 14 of the Local Authority (Capital Finance and Accounting) (Scotland) Regulations 2016 (“the 2016 Regulations”) to alter the scope for local authorities to vary repayment to their loans fund of loans fund advances made prior to 1 April 2023. Under regulation 13(3) of the 2016 Regulations loans fund advances must be repaid in accordance with proper accounting practices, but that does not apply to loans fund advances made prior to 1 April 2023.",
  "citation": "Draft 2024, ISBN 9780111059135",
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      "heading": "Amendment of the Local Authority (Capital Finance and Accounting) (Scotland) Regulations 2016",
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      "date": "2024-01-26",
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  "made_under": [
    {
      "id": "ukpga/1994/39",
      "title": "Local Government etc. (Scotland) Act 1994",
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      "provisions": []
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    "retrieved_at": "2026-10-30T15:29:25.514691+00:00"
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  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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}