{
  "url": "https://openlegislation.uk/local-government-transitional-financial-provisions-scotland-order-1996/article-3",
  "json_url": "https://openlegislation.uk/local-government-transitional-financial-provisions-scotland-order-1996/article-3.json",
  "legislation": "uksi/1996/682",
  "legislation_title": "The Local Government (Transitional Financial Provisions) (Scotland) Order 1996",
  "legislation_url": "https://openlegislation.uk/local-government-transitional-financial-provisions-scotland-order-1996",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Closure of accounts, etc.",
  "text": "(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—\n(a) any functions under—\n(i) sections 96 to 104 of the 1973 Act;\n(ii) the Local Authority Accounts (Scotland) Regulations 1985;\n(iii) sections 5 and 6 of the Local Government Act 1992;\n(iv) paragraphs 24 and 25 of Schedule 11 to the 1992 Act;\n(v) sections 10 to 14 and 18 of the Local Government, Planning and Land Act 1980, or under instruments made by virtue of those sections; or\n(vi) sections 9 to 12 of the Local Government Act 1988, or under instruments made by virtue of those sections,\nwhich would have fallen to be discharged on or after that date by that demitting authority or any of their officers; and\n(b) any such functions which fell to be so discharged before that date but which have not been discharged.\n(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”.\n(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—\n(a) the documents to which an auditor has the right of access under subsection (1) of section 100 of the 1973 Act 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;\n(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\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1985/267."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 19."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1980 c. 65; section 13 was amended by the Local Government Act 1992, Schedule 1, paragraph 3 and Schedule 4."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "1988 c. 9; sections 9 to 12 apply in modified form by virtue of the Local Government (Exemption from Competition) (Scotland) Order 1995 (S.I. 1995/678)."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Section 100(1) was amended by the National Health Service and Community Care Act 1990 (c. 19), Schedule 7, paragraph 7(2)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/682/article/3",
    "retrieved_at": "2026-10-29T12:48:49.493086+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."
}