# The Local Authority Accounts (Scotland) Regulations 2014, Paragraph 8

Extent: S

The Remuneration Report for each financial year is to show, in tabular form, against the post held and name of each relevant person the total amounts (before tax and other deductions), whether received or receivable, by each relevant person from the local authority or, as the case may be, local authority subsidiary body—
(a) listed individually and rounded to the nearest whole pound;
(b) under each of the categories listed in paragraph 10; and
(c) for the financial year to which the Report relates, except for the total amount required by paragraph 10(h).

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Source: https://www.legislation.gov.uk/ssi/2014/200/schedule/paragraph/8 (the official version)
Page: https://openlegislation.uk/local-authority-accounts-scotland-regulations-2014/schedule/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.