{
  "url": "https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-regulations-2016",
  "json_url": "https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-regulations-2016.json",
  "id": "sdsi/2016/9780111031063",
  "title": "The Local Authority (Capital Finance and Accounting) (Scotland) Regulations 2016",
  "short_title": "Local Authority (Capital Finance and Accounting) 2016",
  "long_title": "These Regulations make provision with respect to the powers of local authorities to borrow money, to incur debt through borrowing by way of credit arrangements and to maintain loans funds. They are made under the Local Government etc. (Scotland) Act 1994 (“the principal Act”). They will replace much of the provision in relation to local authority borrowing that is contained in Schedule 3 to the Local Government (Scotland) Act 1975 (“the 1975 Act”).",
  "citation": "Draft 2016, ISBN 9780111031063",
  "type": "sdsi",
  "year": "2016",
  "number": "9780111031063",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-regulations-2016/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-regulations-2016/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Borrowing by local authorities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Borrowing of money by a local authority",
      "url": "https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-regulations-2016/regulation-2",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Borrowing of money by a local authority",
      "url": "https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-regulations-2016/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Borrowing of money by a local authority",
      "url": "https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-regulations-2016/regulation-4",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Borrowing by way of a credit arrangement",
      "url": "https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-regulations-2016/regulation-5",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "The authorised limit for external debt",
      "url": "https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-regulations-2016/regulation-6",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Security for money borrowed",
      "url": "https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-regulations-2016/regulation-7",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Protection for lenders",
      "url": "https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-regulations-2016/regulation-8",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "External funds",
      "url": "https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-regulations-2016/regulation-9",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Borrowing in respect of lending by local authorities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Borrowing to lend and advance money",
      "url": "https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-regulations-2016/regulation-10",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Borrowing to lend and advance money",
      "url": "https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-regulations-2016/regulation-11",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "Loans funds",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Duty to maintain a loans fund",
      "url": "https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-regulations-2016/regulation-12",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Loans fund advances",
      "url": "https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-regulations-2016/regulation-13",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Duty to make a statutory repayment of loans fund advances",
      "url": "https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-regulations-2016/regulation-14",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "part/5",
      "kind": "part",
      "number": "5",
      "heading": "Consequential and supplemental provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Consequential amendments",
      "url": "https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-regulations-2016/regulation-15",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Consequential revocations",
      "url": "https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-regulations-2016/regulation-16",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Supplemental provision",
      "url": "https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-regulations-2016/regulation-17",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-regulations-2016/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-regulations-2016/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2016-01-26",
      "size": 67594,
      "url": "https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-regulations-2016/pdf/sdsi_9780111031063_en.pdf",
      "source_url": "https://www.legislation.gov.uk/sdsi/2016/9780111031063/pdfs/sdsi_9780111031063_en.pdf"
    },
    {
      "title": "Draft Policy Note",
      "main": false,
      "language": null,
      "date": "2016-01-26",
      "size": 26502,
      "url": "https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-regulations-2016/pdf/sdsipn_9780111031063_en.pdf",
      "source_url": "https://www.legislation.gov.uk/sdsi/2016/9780111031063/pdfs/sdsipn_9780111031063_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/39",
      "title": "Local Government etc. (Scotland) Act 1994",
      "url": "https://openlegislation.uk/local-government-etc-scotland-act-1994",
      "provisions": []
    },
    {
      "id": "ukpga/1975/30",
      "title": "Local Government (Scotland) Act 1975",
      "url": "https://openlegislation.uk/local-government-scotland-act-1975",
      "provisions": []
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-regulations-2016/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-regulations-2016/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-regulations-2016/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2016/9780111031063",
    "retrieved_at": "2026-10-30T15:34:24.480548+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."
}