{
  "legislation": {
    "id": "ssi/2014/200",
    "title": "The Local Authority Accounts (Scotland) Regulations 2014",
    "short_title": "Local Authority Accounts 2014",
    "citation": "S.S.I. 2014/200",
    "type": "ssi",
    "date": "2014-07-03",
    "revised": true,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/local-authority-accounts-scotland-regulations-2014",
    "json_url": "https://openlegislation.uk/local-authority-accounts-scotland-regulations-2014.json"
  },
  "direction": "made_to",
  "with": "ssi/2021/119",
  "count": 2,
  "effects": [
    {
      "type": "substituted",
      "affected": {
        "id": "ssi/2014/200",
        "title": "The Local Authority Accounts (Scotland) Regulations 2014",
        "provisions": "reg. 10(1)(b)",
        "url": "https://openlegislation.uk/local-authority-accounts-scotland-regulations-2014"
      },
      "affecting": {
        "id": "ssi/2021/119",
        "title": "The Local Authority (Capital Finance and Accounting) (Scotland) (Coronavirus) Amendment Regulations 2021",
        "provisions": "reg. 5(2)",
        "url": "https://openlegislation.uk/local-authority-capital-finance-and-accounting-scotland-coronavirus-amendment-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-03-05"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ssi/2014/200",
        "title": "The Local Authority Accounts (Scotland) Regulations 2014",
        "provisions": "reg. 11(3)",
        "url": "https://openlegislation.uk/local-authority-accounts-scotland-regulations-2014"
      },
      "affecting": {
        "id": "ssi/2021/119",
        "title": "The Local Authority (Capital Finance and Accounting) (Scotland) (Coronavirus) Amendment Regulations 2021",
        "provisions": "reg. 5(3)",
        "url": "https://openlegislation.uk/local-authority-capital-finance-and-accounting-scotland-coronavirus-amendment-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-03-05"
    }
  ],
  "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."
}