{
  "url": "https://openlegislation.uk/local-authority-accounts-scotland-amendment-regulations-1997",
  "json_url": "https://openlegislation.uk/local-authority-accounts-scotland-amendment-regulations-1997.json",
  "id": "uksi/1997/1980",
  "title": "The Local Authority Accounts (Scotland) Amendment Regulations 1997",
  "short_title": "Local Authority Accounts 1997",
  "long_title": "Regulation 4 of the Local Authority Accounts (Scotland) Regulations 1985 inter alia requires the proper officer of a Scottish local authority to ensure that copies of an abstract of the authority’s accounts for a financial year are submitted to the authority and to the Controller of Audit not later than 31st August in the next financial year. These Regulations amend regulation 4 by substituting “30th June” for “31st August”. The change will first take effect as regards accounts for financial year 1997/98.",
  "citation": "S.I. 1997/1980",
  "type": "uksi",
  "year": "1997",
  "number": "1980",
  "version": "current",
  "date": "1997-08-04",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/local-authority-accounts-scotland-amendment-regulations-1997/introduction",
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      "path": "note",
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      "heading": "Explanatory note",
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    }
  ],
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  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "ssi/2014/200",
      "affecting_title": "The Local Authority Accounts (Scotland) Regulations 2014",
      "affecting_provisions": "reg. 4(b)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1973/65",
      "title": "Local Government (Scotland) Act 1973",
      "url": "https://openlegislation.uk/local-government-scotland-act-1973",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1980",
    "retrieved_at": "2026-10-29T11:58:22.863832+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."
}