Local Government (Scotland) Act 1973

MiscellaneousS

118 Local financial returns. S

(1)Subject to subsection (3)

below, every authority to which this section applies shall make a return to the Secretary of State in respect of each financial year—

(a)of their revenue and expenses;

(b)in the case of a rating authority, of the revenue received from each rate levied in their area and, where the rating authority is a regional council, of the amount paid to any F1. . . other local authority in respect of a requisition made under any enactment.

(2)Returns under this section shall be in such form, shall contain such particulars, shall be authenticated in such manner, and shall be submitted to the Secretary of State by such date, as the Secretary of State may direct, and a direction under this subsection may impose different requirements in relation to returns of different classes.

(3)If it appears to the Secretary of State that sufficient information about any of the matters mentioned in subsection (1) above has been supplied to him by an authority under any other enactment, he may exempt that authority from all or any of the requirements of this section so far as they relate to that matter.

(4)The Secretary of State shall, in respect of each year, cause a summary to be made of the returns sent to him under this section and of any information supplied to him under any other enactment in consequence of which he has granted an exemption under subsection (3) above and shall lay that summary before both Houses of Parliament.

(5)In this section references to an authority to which this section applies are references to a local authority, any committee, joint committee or joint board the members of which, other than ex officio members, are appointed by one or more local authorities or any water development board within the meaning of the M1Water (Scotland) Act [F21980] or any river purification board within the meaning of section 135 of this Act.

119. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3S

[F4120 Rate support grant.S

(1)Rate support grant orders under section 3 of the M2Local Government (Scotland) Act 1966 shall be made in advance for a period of one year, instead of for successive periods of two years, and accordingly—

(a)in section 3(3) of that Act, for the words from “successive periods” to the end of the subsection there shall be substituted the words “a period of one year”;

(b)a rate support grant order made before the passing of this Act shall, in so far as it was made in respect of the year 1974-75, cease to have effect.

(2)If in the exercise of the power conferred on him by section 4 of the said Act of 1966 the Secretary of State at any time after 15th May 1975 redetermines for the year 1974-75 the amount and portion mentioned in paragraphs (a) and (b) of section 2(2) of the said Act of 1966, he may by an order made under the said section 4, instead of increasing to any extent the amount fixed by the rate support grant order made in respect of that year as the aggregate amount of the rate support grants and any element of those grants for that year, increase to that extent the amount fixed by the rate support grant order made in respect of the year 1975-76 as the aggregate of the rate support grants and any element of those grants for the last-mentioned year.

(3)Expressions used in this section and in sections 2 to 4 of the said Act of 1966 have the same meanings in this section as in those sections.]

121. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5S

122 Miscellaneous amendments of enactments relating to finance.S

Schedule 9 to this Act shall have effect for making amendments and modifications of enactments relating to local government finance which are not replaced by the foregoing provisions of this Part of this Act.