9 Separate accounts of expenditure by local authorities under section 83 of the Local Government (Scotland) Act 1973.S
In section 83 of the Local Government (Scotland) Act 1973 (power of local authorities to incur expenditure for certain purposes not otherwise authorised) after subsection (6) there shall be inserted the following subsection—
“(7)The accounts kept under section 96 of this Act by a local authority shall include a separae account of any expenditure incurred by the authority under this section.”.