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The Local Government (Transitional Financial Provisions) (Scotland) Order 1996

S.I. 1996/682 · Made 7 March 1996

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LOCAL GOVERNMENT, SCOTLAND

Made 7th March 1996

Laid before Parliament 11th March 1996

Coming into force 1st April 1996

The Secretary of State, in exercise of the powers conferred on him by sections 15 and 181(1) and (2)(a) and (c) of the Local Government etc. (Scotland) Act 1994f1 (and section 15 as applied by section 138 of that Act) and of all other powers enabling him in that behalf, hereby makes the following Order:

Annotations to the whole text

Footnotes

f1

1994 c. 39.

Contents

  1. 1Citation and commencement
  2. 2Interpretation
  3. 3Closure of accounts, etc.
  4. 4Publication of information as to standards of performance
  5. 5Access to documents and information
  6. 6Non-domestic rating contributions
  7. 7Agreements between authorities
  8. 8Common good
  9. 9Urban programme grant
  10. 10European Structural Fund grant
  11. 11Transfer to the Administration and the Principal Reporter
  12. 12Bank accounts
  13. 13Property charges, taxes and rates
  14. 14Community charges
  15. 15Housing benefit finance and council tax benefit subsidy
  16. 16Housing revenue accounts
  17. 17Compensation payments
  18. 18Transfer of rights, liabilities and obligations to joint boards
  19. 19Residual rights, liabilities and obligations
  20. 20Duty to account
  21. 21Payments between authorities
  22. 22Competitive tendering
  23. Signature
  24. Schedule 1DISAGGREGATING AUTHORITIES AND THEIR ACCOUNTING AUTHORITIES
  25. Schedule 2NON-DISAGGREGATING AUTHORITIES AND THEIR ACCOUNTING AUTHORITIES
  26. Schedule 3HOUSING REVENUE ACCOUNT BALANCES
  27. Explanatory note

1Citation and commencement

This Order may be cited as the Local Government (Transitional Financial Provisions) (Scotland) Order 1996 and shall come into force on 1st April 1996.

2Interpretation

In this Order, except where the context otherwise requires—

  • “the 1968 Act” means the Social Work (Scotland) Act 1968f1;

  • “the 1973 Act” means the Local Government (Scotland) Act 1973f2;

  • “the 1992 Act” means the Local Government Finance Act 1992f3;

  • “the 1994 Act” means the Local Government etc. (Scotland) Act 1994;

  • “accounting authority” means—

    1. (a)

      in relation to a disaggregating authority, the council specified in column 2 of Schedule 1 to this Order opposite the name of the disaggregating authority in question (as specified in column 1 of that Schedule); and

    2. (b)

      in relation to any other demitting authority, their successor authority;

  • “the Administration” shall have the same meaning as in section 128(1) of the 1994 Act;

  • “council” means a council constituted under section 2 of the 1994 Act;

  • “demitting authority” means an authority specified in column 1 of either Schedule 1 or Schedule 2 to this Order;

  • “disaggregating authority” means an authority specified in column 1 of Schedule 1 to this Order;

  • “functions” includes powers and duties;

  • “housing revenue account” means an account required to be kept under section 203 of the Housing (Scotland) Act 1987f4;

  • “joint board” shall have the same meaning as in section 235(1) of the 1973 Act;

  • “the Principal Reporter” shall have the same meaning as in section 127(1) of the 1994 Act;

  • “reporter” means a reporter appointed under section 36(1) of the 1968 Actf5;

  • “successor authority” means—

    1. (a)

      in relation to a disaggregating authority, a council any part of the area of which is within the area of the disaggregating authority in question; and

    2. (b)

      in relation to a demitting authority specified in column 1 of Schedule 2 to this Order, the authority specified in column 2 of that Schedule opposite the name of the demitting authority in question;

  • “the transfer date” means 1st April 1996.

3Closure of accounts, etc.

(1)

Subject to paragraph (2) below, each accounting authority and their officers shall, in relation to the accounts and reports for any period ending before the transfer date of each demitting authority for which that authority is the accounting authority, discharge—

(a)

any functions under—

(i)

sections 96 to 104 of the 1973 Act;

(ii)

the Local Authority Accounts (Scotland) Regulations 1985f1;

(iii)

sections 5 and 6 of the Local Government Act 1992f2;

(iv)

paragraphs 24 and 25 of Schedule 11 to the 1992 Act;

(v)

sections 10 to 14 and 18 of the Local Government, Planning and Land Act 1980f3, or under instruments made by virtue of those sections; or

(vi)

sections 9 to 12 of the Local Government Act 1988f4, or under instruments made by virtue of those sections,

which would have fallen to be discharged on or after that date by that demitting authority or any of their officers; and

(b)

any such functions which fell to be so discharged before that date but which have not been discharged.

(2)

In relation to the discharge of functions provided for in paragraph (1)(a)(ii) above, the Regulations referred to in that provision shall have effect with the substitution, in regulation 4, of “31st October” for “31st August”.

(3)

As respects anything falling to be done on or after the transfer date in relation to the accounts referred to in paragraph (1) above, the provisions referred to in that paragraph shall have effect as if these accounts were the accounts of the accounting authority, but—

(a)

the documents to which an auditor has the right of access under subsection (1) of section 100 of the 1973 Actf5 shall include any documents (including any records of information) relating to the demitting authority in question which are in possession of any council or joint board;

(b)

the persons who may be required to give information under that subsection shall include any person who was an officer of the authority at any time during the period to which the accounts relate; and

(c)

the references in subsections (2)(a) and (3) of section 101 of the 1973 Act to any officer of the authority shall be treated as if they were references to any person who was an officer of the authority at any time during the period to which the accounts relate.

4Publication of information as to standards of performance

Each accounting authority shall, in relation to information as to standards of performance required to be published by virtue of directions made under section 1 of the Local Government Act 1992, publish such information as would have fallen to be published on or after the transfer date by each demitting authority for which they are the accounting authority.

5Access to documents and information

(1)

An accounting authority—

(a)

shall have a right of access at all reasonable times to all documents which—

(i)

are in the possession, or under the control of, a council or joint board; and

(ii)

appear to the accounting authority to be needed for the purpose of discharging functions under article 3 or 4 above; and

(b)

may require—

(i)

any such person as is mentioned in article 3(3)(b) above; or

(ii)

any person who is or has been an officer or member of any council or joint board,

to give to the accounting authority any such information as they think necessary for that purpose.

(2)

It shall be the duty of every council or joint board to take such steps on or after the transfer date as may be reasonably required of them by an accounting authority to enable the accounts of a demitting authority to be closed, and a successor authority of a disaggregating authority shall be entitled to receive from the accounting authority of that disaggregating authority payment of the reasonable costs incurred in complying with their duty under this paragraph.

(3)

Where a document includes any record of information and that record is not in legible form, the rights conferred by paragraph (1) and article 3(3) above include the right to require the information to be made available in legible form for inspection and copying and to require copies of it in that form to be delivered.

6Non-domestic rating contributions

(1)

In relation to each demitting authority which is a regional council, that authority’s accounting authority shall, as regards the financial year which commenced on 1st April 1995, discharge—

(a)

any functions under paragraph 11 of Schedule 12 to the 1992 Actf1 which would have fallen to be discharged on or after the transfer date by that demitting authority;

(b)

any such functions which fell to be so discharged before that date but which have not been discharged.

(2)

The functions referred to in paragraph (1) above shall include the making and receipt of payments under paragraph 11 of Schedule 12 to the 1992 Act.

7Agreements between authorities

The operation of articles 8, 10(2), 12(1), 13, 14, 16(2), 17, 19(1), 20 and 21 below is subject to any agreement to the contrary entered into in writing by two or more councils, but any such agreement in respect of a matter relating to a disaggregating authority shall require to be entered into by all the successor authorities of that authority.

8Common good

Any credit balance on the accounts of the common good of a district council immediately before the transfer date shall be transferred on that date to the council within the area of which was situated the burgh of whose common good those accounts formed part on 15th May 1975.

9Urban programme grant

(1)

Subject to paragraph (2) below, where a regional or district council has immediately before the transfer date the right to payment of grant under section 1 of the Local Government Grants (Social Need) Act 1969f1, that right shall transfer on that date to the council within the area of which is situated the urban area by reference to which the grant is payable.

(2)

Where an urban area such as is mentioned in paragraph (1) above is situated in the area of more than one council, those councils may agree as to which one of them is entitled to payment of the relevant grant and, in the absence of such agreement, that grant shall be payable to the council within the area of which the largest part of the urban area in question is situated.

10European Structural Fund grant

(1)

Subject to paragraph (2) below, where a regional or district council has immediately before the transfer date the right to payment of grant from a European Structural Fund, that right shall transfer on that date to the council within the area of which is situated the project in respect of which the grant is payable.

(2)

Where a project such as is mentioned in paragraph (1) above is situated in the area of more than one council, the relevant grant shall be payable to those councils in such proportions as to the Secretary of State seem reasonable.

11Transfer to the Administration and the Principal Reporter

(1)

This article is subject to article 19(2) below.

(2)

Any right, liability or obligation to which a regional or islands council are entitled or subject immediately before the transfer date wholly for the purposes of—

(a)

their functions under section 34(3) of the 1968 Actf1; or

(b)

providing accommodation or facilities for, or otherwise facilitating or supporting the performance of the functions of, reporters or staff provided in pursuance of section 36(6) of the 1968 Actf2,

shall transfer on that date to the Administration.

(3)

Without prejudice to the generality of paragraph (2) above, the liabilities and obligations transferred by that paragraph shall include liabilities and obligations in respect of such borrowing from the Public Works Loan Commissioners as is attributable to the matters referred to in sub-paragraphs (a) and (b) of that paragraph.

(4)

Any right, liability or obligation to which a reporter is entitled or subject immediately before the transfer date shall transfer on that date to the Principal Reporter.

12Bank accounts

(1)

Subject to article 19(2) below, any bank account standing in the name of a demitting authority immediately before the transfer date shall be transferred on that date into the name of that authority’s accounting authority, and any balance on such an account at the time of transfer shall accordingly be a debt due to or by that accounting authority.

(2)

Any payment initiated, whether by cheque or otherwise, by or to a demitting authority may be debited or credited to an account transferred into the name of that authority’s accounting authority under paragraph (1) above.

13Property charges, taxes and rates

(1)

Subject to articles 6 above and 15 and 19(2) below and to paragraph (3) below, all rights, liabilities and obligations to which a regional council are entitled or subject immediately before the transfer date wholly by virtue of their functions as the authority responsible for levying—

(a)

council tax;

(b)

council water charge;

(c)

charges under section 49 of the Water (Scotland) Act 1980f1;

(d)

the non-domestic rate;

(e)

the non-domestic water rate;

(f)

the non-domestic sewerage rate;

shall transfer on that date in accordance with paragraph (2) below.

(2)

Any right, liability or obligation referred to in paragraph (1) above shall transfer to the council within the area of which is or was situated the property in respect of which the relevant tax, charge or rate is or was payable.

(3)

Paragraph (1) above shall not apply to any right of a regional council to receive payment of a grant under section 69 of, or paragraph 34 of Schedule 32 to, the Local Government, Planning and Land Act 1980f2.

14Community charges

(1)

Subject to articles 15 and 19(2) below, all rights, liabilities and obligations to which a regional council are entitled or subject immediately before the transfer date wholly by virtue of their function as the authority responsible for levying community charges and community water charges (within the meaning of the Abolition of Domestic Rates Etc. (Scotland) Act 1987f1) shall transfer on that date in accordance with paragraph (2) below.

(2)

Any right, liability or obligation referred to in paragraph (1) above shall transfer to the council within the area of which is or was situated the property in respect of which, or by reference to which, the relevant community charge or community water charge is or was payable.

(3)

For the purposes of paragraph (2) above, property is property by reference to which community charge or community water charge is or was payable where the liability in respect of the relevant charge arose by virtue of the liable person being solely or mainly resident in that property.

15Housing benefit finance and council tax benefit subsidy

In relation to any housing benefit, council tax benefit or community charge benefit granted or allowed by a regional or district council before the transfer date, for the purposes of—

(a)

the payment of subsidy under section 135 or 140 of the Social Security Administration Act 1992f1;

(b)

any claims or other matters associated with such subsidy under sections 137 and 140(7) of that Act; and

(c)

any regulations or order made under those sections,

that council’s accounting authority shall be deemed to be the authority referred to in those sections or in any regulations or order made thereunder.

16Housing revenue accounts

(1)

Where a district council have only one successor authority, the opening balance of the housing revenue account of that successor authority on the transfer date shall be equal to the closing balance of that district council’s housing revenue account immediately before that date.

(2)

Where a district council have more than one successor authority, the opening balance of the housing revenue account of each successor authority on the transfer date shall be calculated in accordance with the formula—

A×B100

where—

  • A is the closing balance of the housing revenue account of the district council in question immediately before the transfer date; and

  • B is the figure specified in column 2 of Schedule 3 to this Order opposite the name of the successor authority in question (as shown in column 1 of that Schedule).

17Compensation payments

(1)

Subject to article 19(2) below, any liability or obligation to which a regional or district council are subject immediately before the transfer date under—

(a)

the Local Government (Compensation for Premature Retirement) (Scotland) Regulations 1979f1; or

(b)

the Teachers' (Compensation for Premature Retirement) (Scotland) Regulations 1980f2,

shall transfer on that date to that council’s accounting authority.

(2)

Where an accounting authority of a regional or district council is not an authority specified in column 2 of Schedule 3A to the Local Government Superannuation (Scotland) Regulations 1987f3, the authority specified in that column opposite the name of the accounting authority in question (as shown in column 1 of that Schedule) shall discharge the liabilities and obligations of that accounting authority under this article and may recover from them the amount of any payments made in so doing.

18Transfer of rights, liabilities and obligations to joint boards

(1)

This article is subject to article 19(2) below.

(2)

Any right, liability or obligation to which a disaggregating authority are entitled or subject immediately before the transfer date wholly by virtue of their functions as a police authority shall on that date transfer to the joint board constituted under section 21B of the Police (Scotland) Act 1967f1 in respect of the area of that disaggregating authority.

(3)

Any right, liability or obligation to which a disaggregating authority are entitled or subject immediately before the transfer date wholly by virtue of their functions as a fire authority shall on that date transfer to the joint board constituted under section 147 of the 1973 Actf2 in respect of the area of that disaggregating authority.

(4)

Any right, liability or obligation to which a disaggregating authority (other than Strathclyde Regional Council) are entitled or subject immediately before the transfer date wholly by virtue of their functions as a valuation authority shall on that date transfer to the joint board constituted under the Valuation Joint Boards (Scotland) Order 1995f3 in respect of the area of that disaggregating authority.

19Residual rights, liabilities and obligations

(1)

Subject to paragraph (2) below, any right, liability or obligation to which a demitting authority are entitled or subject immediately before the transfer date shall, if not otherwise transferred by this Order, transfer on that date to that authority’s accounting authority.

(2)

Nothing in paragraph (1) or articles 10, 11, 12(1), 13, 14, 17 or 18 above shall operate so as to transfer a right, liability or obligation of a demitting authority which is transferred under or by virtue of—

(a)

section 9, 16, 17 or 40 of the 1994 Act;

(b)

section 91 of, or Schedule 11 to, the 1994 Act, or any scheme, agreement or instrument made under these provisions before the transfer date;

(c)

a scheme made under section 22 of the Environment Act 1995f1;

(d)

the Local Authorities (Property Transfer) (Scotland) Order 1995f2;

(e)

regulation T3 of the Local Government (Superannuation) (Scotland) Regulations 1987f3; or

(f)

the Roads (Transitional Powers) (Scotland) Order 1995f4.

20Duty to account

(1)

This article applies in the case of a council acting as the accounting authority of a disaggregating authority.

(2)

The accounting authority shall provide to each other successor authority of the demitting authority in question accounts of all payments and receipts attributable to their duties as accounting authority and made or received under—

(a)

article 5(2), 6, 12(1), 15, 17 or 19(1) above; or

(b)

regulation 4 of the Accounts Commission (Scotland) Regulations 1996f1.

(3)

The accounts referred to in paragraph (2) above shall be drawn up in respect of each period of 6 months subsequent to 31st March 1996 and shall be provided as soon as possible after the end of the period to which they relate.

(4)

There shall be included in the accounts for any period the reasonable costs incurred by the accounting authority during that period in complying with the requirements of articles 3, 4, 6 and 15 above.

21Payments between authorities

(1)

Where the accounts for any period under article 20 above show—

(a)

a credit balance, the accounting authority shall make payments to the other successor authorities of the demitting authority in accordance with paragraph (2) below;

(b)

a debit balance, the other successor authorities shall make payments to the accounting authority in accordance with that paragraph.

(2)

Payments under paragraph (1) above shall be calculated in accordance with the formula—

E×FG

where—

  • E is the credit or debit balance in question;

  • F is the Band D equivalent figure for the successor authority making the payment to, or receiving the payment from, the accounting authority; and

  • G is the total of the Band D equivalent figures for all the successor authorities of the demitting authority in question.

(3)

For the purposes of paragraph (2) above, the Band D equivalent figure for an authority shall, subject to paragraph (5) below, be calculated—

(a)

by reference to the valuation list maintained for that authority’s area under section 84 of the 1992 Act; and

(b)

by working out, in light of the terms of subsection (1) of section 74 of that Act, the number of dwellings in valuation band D (as referred to in subsection (2) of that section) which would produce the same amount of council tax as is payable in respect of the dwellings actually shown on that list on the relevant date (ignoring exemptions and discounts under sections 72 and 79 of that Act).

(4)

In paragraph (3) above, “the relevant date” means 1st April in the financial year within which there falls the period to which the payment in question relates.

(5)

Where only part of the area of a successor authority (“the relevant part”) is within the area of the demitting authority in question, the calculation of that successor authority’s Band D equivalent figure shall be carried out as if the valuation list referred to in paragraph (3)(a) above showed only dwellings situated in the relevant part.

22Competitive tendering

Nothing in this Order shall prejudice the application of subsections (3) to (6) of section 181 of the 1994 Act insofar as they apply for the purposes of determining on which authority the Secretary of State may on or after the transfer date serve a notice or give a direction under—

(a)

section 19A or 19B of the Local Government, Planning and Land Act 1980f1; or

(b)

section 13 or 14 of the Local Government Act 1988f2.

Signature

George Kynoch

Parliamentary Under Secretary of State, Scottish Office

St Andrew’s House,

Edinburgh

7th March 1996

Schedule 1DISAGGREGATING AUTHORITIES AND THEIR ACCOUNTING AUTHORITIES

Column 1Column 2
Disaggregating authorityAccounting authority
Central Regional CouncilStirling Council
Grampian Regional CouncilAberdeen City Council
Lothian Regional CouncilCity of Edinburgh Council
Strathclyde Regional CouncilCity of Glasgow Council
Tayside Regional CouncilDundee City Council
Dumbarton District CouncilWest Dunbartonshire Council
City of Dundee District CouncilDundee City Council
City of Glasgow District CouncilCity of Glasgow Council
Renfrew District CouncilRenfrewshire Council
Strathkelvin District CouncilEast Dunbartonshire Council

Schedule 2NON-DISAGGREGATING AUTHORITIES AND THEIR ACCOUNTING AUTHORITIES

Column 1Column 2
Demitting authorityAccounting authority
Highland Regional CouncilHighland Council
Fife Regional CouncilFife Council
Borders Regional CouncilScottish Borders Council
Dumfries and Galloway Regional CouncilDumfries and Galloway Council
City of Aberdeen District CouncilAberdeen City Council
Banff and Buchan District CouncilAberdeenshire Council
Gordon District CouncilAberdeenshire Council
Kincardine and Deeside District CouncilAberdeenshire Council
Angus District CouncilAngus Council
Argyll and Bute District CouncilArgyll and Bute Council
Kilmarnock and Loudoun District CouncilEast Ayrshire Council
Cumnock and Doon Valley District CouncilEast Ayrshire Council
Cunninghame District CouncilNorth Ayrshire Council
Kyle and Carrick District CouncilSouth Ayrshire Council
Berwickshire District CouncilScottish Borders Council
Ettrick and Lauderdale District CouncilScottish Borders Council
Roxburgh District CouncilScottish Borders Council
Tweeddale District CouncilScottish Borders Council
Clackmannan District CouncilClackmannanshire Council
Clydebank District CouncilWest Dunbartonshire Council
Annandale and Eskdale District CouncilDumfries and Galloway Council
Nithsdale District CouncilDumfries and Galloway Council
Stewartry District CouncilDumfries and Galloway Council
Wigtown District CouncilDumfries and Galloway Council
Bearsden and Milngavie District CouncilEast Dunbartonshire Council
City of Edinburgh District CouncilCity of Edinburgh Council
Falkirk District CouncilFalkirk Council
Dunfermline District CouncilFife Council
Kirkcaldy District CouncilFife Council
North East Fife District CouncilFife Council
Badenoch and Strathspey District CouncilHighland Council
Caithness District CouncilHighland Council
Inverness District CouncilHighland Council
Lochaber District CouncilHighland Council
Nairn District CouncilHighland Council
Ross and Cromarty District CouncilHighland Council
Skye and Lochalsh District CouncilHighland Council
Sutherland District CouncilHighland Council
Inverclyde District CouncilInverclyde Council
Cumbernauld and Kilsyth District CouncilNorth Lanarkshire Council
Motherwell District CouncilNorth Lanarkshire Council
Monklands District CouncilNorth Lanarkshire Council
Clydesdale District CouncilSouth Lanarkshire Council
Hamilton District CouncilSouth Lanarkshire Council
East Kilbride District CouncilSouth Lanarkshire Council
East Lothian District CouncilEast Lothian Council
Midlothian District CouncilMidlothian Council
West Lothian District CouncilWest Lothian Council
Moray District CouncilMoray Council
Perth and Kinross District CouncilPerth and Kinross Council
Eastwood District CouncilEast Renfrewshire Council
Stirling District CouncilStirling Council
Lothian and Borders Police Board, constituted by virtue of the South-Eastern Police (Amalgamation) Order 1975f1Lothian and Borders Police Board, constituted by virtue of the Lothian and Borders Combined Police Area Amalgamation Scheme Order 1995f2
Northern Joint Police Committee, constituted by virtue of the Northern Police (Amalgamation) Order 1975f3Northern Joint Police Board, constituted by virtue of the Northern Combined Police Area Amalgamation Scheme Order 1995f4
Lothian and Borders Fire Board, constituted by virtue of the South Eastern Combined Fire Area Administration Scheme Order 1975f5Lothian and Borders Fire Board, constituted by virtue of the South Eastern Combined Fire Services Area Administration Scheme Order 1995f6
Highland and Islands Fire Board, constituted by virtue of the Northern Combined Fire Area Administration Scheme Order 1975f7Highland and Islands Fire Board, constituted by virtue of the Northern Combined Fire Services Area Administration Scheme Order 1995f8
The joint committee for Highland Region and the Western Isles Islands Area, constituted by virtue of the Valuation (Combination of Councils) (Scotland) (No.2) Order 1974 (“the 1974 Order”)f9Highland and Western Isles Valuation Joint Board, constituted by virtue of the Valuation Joint Boards (Scotland) Order 1995 (“the 1995 Order”)f10
The joint committee for the Orkney and Shetland Islands Areas, constituted by virtue of the 1974 OrderOrkney and Shetland Valuation Joint Board, constituted by virtue of the 1995 Order
North East of Scotland Library Service Joint CommitteeAberdeenshire Council

Schedule 3HOUSING REVENUE ACCOUNT BALANCES

Column 1Column 2
Successor authorityFigure
Argyll and Bute Council14.8
West Dunbartonshire Council85.2
Angus Council1.9
Dundee City Council97.4
Perth and Kinross Council0.7
City of Glasgow Council90.6
South Lanarkshire Council9.4
East Renfrewshire Council10.9
Renfrewshire Council89.1
East Dunbartonshire Council74.5
North Lanarkshire Council25.5

Explanatory note

(This note is not part of the Order)

With effect from 1st April 1996, local government in Scotland is reorganised with new single-tier authorities replacing existing regional and district councils. This Order makes provision as to certain accounting and financial matters relative to this reorganisation.

Articles 3 to 5 make provision as to the completion of the accounts and certain reports of existing authorities after the date of their abolition. Article 6 deals with completion of outstanding duties relative to non-domestic rating contributions for 1995-96.

Articles 8 to 19 deal with the allocation of the rights, liabilities and obligations of authorities which are being abolished and article 7 allows certain of those provisions to be varied by agreement between the relevant new authorities. Specific provision is made as to common good funds (article 8), urban programme and European Structural Fund grants (articles 9 and 10), the transfer of rights, liabilities and obligations to the Scottish Children’s Reporter Administration and the Principal Reporter (article 11), bank accounts (article 12), property charges, taxes and rates, community charges, and related benefit finance and subsidy matters (articles 13 to 15), housing revenue accounts (article 16), and certain compensation payments to former employees (article 17). Provision is made regarding transfer of residual rights, liabilities and obligations—to joint boards (article 18) and to local authorities generally (article 19).

Articles 20 and 21 make provision as to financial arrangements where an existing local authority has more than one successor local authority. The successor authority made responsible under the Order for closing the existing authority’s accounts and dealing with residual rights, liabilities and obligations is entitled to recover appropriate sums from the other successor authorities.

Article 22 provides that nothing in the Order has effect for determining the new authorities on which the Secretary of State may serve notices or give directions under certain competitive tendering provisions.