{
  "url": "https://openlegislation.uk/road-user-charging-schemes-keeping-of-accounts-and-relevant-expenses-scotland-regulations-2005",
  "json_url": "https://openlegislation.uk/road-user-charging-schemes-keeping-of-accounts-and-relevant-expenses-scotland-regulations-2005.json",
  "id": "ssi/2005/654",
  "title": "The Road User Charging Schemes (Keeping of Accounts and Relevant Expenses) (Scotland) Regulations 2005",
  "short_title": "Road User Charging Schemes (Keeping of Accounts and Relevant Expenses) 2005",
  "long_title": "These Regulations provide for annual accounts to be kept in relation to charging schemes made under the Transport (Scotland) Act 2001. These accounts must be kept, prepared and published in accordance with proper accounting practices. The term “proper accounting practices” is defined in regulation 2, the definition being based on that in section 12 of the Local Government in Scotland Act 2003 (asp 1). Compliance with proper accounting practices will require reference to other documents, currently any LASAAC Code of Practice which concerns Road User Charging (and subsequent revised versions). LASAAC is the Local Authorities Scotland Accounting Advisory Committee.",
  "citation": "S.S.I. 2005/654",
  "type": "ssi",
  "year": "2005",
  "number": "654",
  "version": "current",
  "date": "2005-12-19",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/road-user-charging-schemes-keeping-of-accounts-and-relevant-expenses-scotland-regulations-2005/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/road-user-charging-schemes-keeping-of-accounts-and-relevant-expenses-scotland-regulations-2005/regulation-1",
      "extent": null,
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      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Keeping, preparation and publication of accounts",
      "url": "https://openlegislation.uk/road-user-charging-schemes-keeping-of-accounts-and-relevant-expenses-scotland-regulations-2005/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Meaning of relevant expenses incurred in the making or operating of a scheme",
      "url": "https://openlegislation.uk/road-user-charging-schemes-keeping-of-accounts-and-relevant-expenses-scotland-regulations-2005/regulation-4",
      "extent": null,
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      "parent": null
    },
    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/road-user-charging-schemes-keeping-of-accounts-and-relevant-expenses-scotland-regulations-2005/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/road-user-charging-schemes-keeping-of-accounts-and-relevant-expenses-scotland-regulations-2005/note",
      "extent": null,
      "status": null,
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    }
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      "date": "2008-12-08",
      "size": null,
      "url": "https://openlegislation.uk/road-user-charging-schemes-keeping-of-accounts-and-relevant-expenses-scotland-regulations-2005/pdf/ssi_20050654_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ssi/2005/654/pdfs/ssi_20050654_en.pdf"
    },
    {
      "title": "Executive Note",
      "main": false,
      "language": null,
      "date": "2008-12-08",
      "size": null,
      "url": "https://openlegislation.uk/road-user-charging-schemes-keeping-of-accounts-and-relevant-expenses-scotland-regulations-2005/pdf/ssien_20050654_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ssi/2005/654/pdfs/ssien_20050654_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "rev",
      "affected_provisions": null,
      "affecting": "ssi/2006/431",
      "affecting_title": "The Road User Charging Schemes (Keeping of Accounts and Relevant Expenses) (Scotland) Regulations 2005 Revocation Regulations 2006",
      "affecting_provisions": "reg 2"
    }
  ],
  "made_under": [
    {
      "id": "asp/2001/2",
      "title": "Transport (Scotland) Act 2001",
      "url": "https://openlegislation.uk/transport-scotland-act-2001",
      "provisions": [
        "section/81",
        "schedule/1/paragraph/1",
        "schedule/1/paragraph/4"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/road-user-charging-schemes-keeping-of-accounts-and-relevant-expenses-scotland-regulations-2005/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/road-user-charging-schemes-keeping-of-accounts-and-relevant-expenses-scotland-regulations-2005/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/road-user-charging-schemes-keeping-of-accounts-and-relevant-expenses-scotland-regulations-2005/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2005/654",
    "retrieved_at": "2026-10-28T22:22:12.119967+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."
}