{
  "url": "https://openlegislation.uk/local-authority-accounts-scotland-regulations-2014/introduction",
  "json_url": "https://openlegislation.uk/local-authority-accounts-scotland-regulations-2014/introduction.json",
  "legislation": "ssi/2014/200",
  "legislation_title": "The Local Authority Accounts (Scotland) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/local-authority-accounts-scotland-regulations-2014",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Local Government\nMade 3rd July 2014\nLaid before the Scottish Parliament 7th July 2014\nComing into force 10th October 2014\nThe Scottish Ministers make the following Regulations in exercise of the powers conferred by section 105(1) of the Local Government (Scotland) Act 1973 and all other powers enabling them to do so.\nIn accordance with section 105(2) of that Act, they have consulted with such associations of local authorities as appear to them to be concerned.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1973 c.65, which is amended by the Rating and Valuation (Amendment) (Scotland) Act 1984 (c.31), section 10(2). The functions of the Secretary of State in section 105 transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2014/200/introduction",
    "retrieved_at": "2026-10-28T21:34:18.988582+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."
}