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Local Government (Scotland) Act 1975
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12(1)Subject to the following provisions of this Schedule, a local authority shall, as from 16th May 1975, establish a fund (" the loans fund ") which shall be applicable to all money borrowed by the authority and the redemption or repayment thereof and the payment of interest or dividends thereon and shall be part of the general fund of the authority ; and the loans fund shall be administered in accordance with paragraphs 13 to 21 below.
(2)A loans fund of an islands or district council shall not apply to money borrowed for the common good of the islands area or district.
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