{
  "url": "https://openlegislation.uk/local-authority-accounts-scotland-amendment-regulations-1997/note",
  "json_url": "https://openlegislation.uk/local-authority-accounts-scotland-amendment-regulations-1997/note.json",
  "legislation": "uksi/1997/1980",
  "legislation_title": "The Local Authority Accounts (Scotland) Amendment Regulations 1997",
  "legislation_url": "https://openlegislation.uk/local-authority-accounts-scotland-amendment-regulations-1997",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nRegulation 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1980/note",
    "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."
}