# Local Government (Miscellaneous Provisions) (Scotland) Act 1981, Paragraph 6


(1) In section 26(2) (interpretation), for the definition of “year” (and “year” followed by a reference to two calendar years) there shall be substituted the following definition— “ “year” means the financial year of a local authority; and “year” followed by a reference to two calendar years means the financial year beginning in the first of those calendar years; ”.
(2) The amendment made by sub-paragraph (1) above shall be deemed for all purposes to have had effect from the coming into operation of section 18 of the Local Government (Scotland) Act 1975 (financial year of local authorities).

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Source: https://www.legislation.gov.uk/ukpga/1981/23/schedule/3/paragraph/6 (the official version)
Page: https://openlegislation.uk/local-government-miscellaneous-provisions-scotland-act-1981/schedule-3/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.