Local Government (Scotland) Act 1973

Funds, revenue and expenses S

93 General fund. S

(1) Every local authority shall have a general fund and, subject to subsection (2) below—

(a) all sums received by or on behalf of the authority shall be paid into that fund;

(b) all fees, commissions, discounts allowed on payment of accounts and expenses payable to or recovered by any officer of a local authority in respect of any business relating to the authority whether by reason of his office or otherwise shall be accounted for and paid into that fund;

and all sums payable by the authority shall be paid out of that fund.

(2) Subsection (1)

above shall not apply to sums received or payable—

(a) which relate to funds or property held by a local authority as trustees for any purpose under any deed of trust or other instrument;

[F1 (b) which relate to the common good of the council;]

(c) with respect to which it is otherwise provided in any other provision of this Act or in any other enactment.

[F2 (d) with respect to which regulations made by the Scottish Ministers provide that they be paid into or out of a fund (other than the general fund) established by the local authority for the purposes of this paragraph.]

[F3 (3) A statutory instrument containing regulations under subsection (2)(d) above shall be subject to annulment in pursuance of a resolution of the Scottish Parliament.]

Textual Amendments

F1 S. 93(2)(b) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 92(23); S.I. 1996/323, art. 4(1)(c)

F2 S. 93(2)(d) inserted (1.4.2003) by Local Government in Scotland Act 2003 (asp 1), ss. 41(1)(a), 62(2); S.S.I. 2003/134, art. 2(1), Sch.

F3 S. 93(3) inserted (1.4.2003) by Local Government in Scotland Act 2003 (asp 1), ss. 41(1)(b), 62(2); S.S.I. 2003/134, art. 2(1), Sch.

94 Capital expenses. S

F4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F4 S. 94 repealed (1.4.2004) by Local Government in Scotland Act 2003 (asp 1), ss. 60(1)(b), 62; S.S.I. 2004/28, art. 2(2)

95 Financial administration. S

Without prejudice to section 69 of this Act, every local authority shall make arrangements for the proper administration of their financial affairs and shall secure that the proper officer of the authority has responsibility for the administration of those affairs.

Modifications etc. (not altering text)

C1 S. 95 applied (temp. from 6.4.1995 until 1.4.1996) by S.I. 1995/789, art. 2, Sch. para. 3