The Local Government (Direct Labour Organisations) (Accounts) (Scotland) Regulations 1996
Local authorities who undertake construction or maintenance work are required by section 10(1) of the Local Government, Planning and Land Act 1980 to keep separate accounts in respect of each description of work in section 10(2) of the Act. These Regulations further amend the descriptions of construction or maintenance work in section 10(2) so as to distinguish in Scotland between trunk roads and roads other than trunk roads. The previous amendment to section 10(2) for Scotland was made by the Local Government (Direct Labour Organisations) (Accounts) (Scotland) Regulations 1982 (S.I. 1982/319) which provides a separate description for general water and sewerage work.