# The Local Authority (Capital Finance and Accounting) (Scotland) Regulations 2016, Regulation 10: Borrowing to lend and advance money


A local authority may borrow to lend to the following statutory bodies on such terms as may be agreed between them, subject to those bodies being authorised to borrow by these Regulations or by any other enactment—
(a) any other local authority;
(b) the Tay Road Bridge Joint Board;
(c) an integration joint board;
(d) a Transport Partnership created under the Transport (Scotland) Act 2005;
(e) a community council established in accordance with the provisions of Part 4 of the 1973 Act;
(f) a harbour authority within the meaning of section 57(1) of the Harbours Act 1964 for a harbour (within the meaning of that section) that is wholly or partly situated within the area of the local authority.

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Source: https://www.legislation.gov.uk/sdsi/2016/9780111031063/regulation/10 (the official version)
Page: https://openlegislation.uk/draft-local-authority-capital-finance-and-accounting-scotland-regulations-2016/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.