The Local Authorities (Publicity Account) (Exemption) (Scotland) Order 1988
Section 5(1) of the Local Government Act 1986, which is brought into force on 1st April 1988 by the Local Government Act 1986 (Commencement) Order 1987 (S.I. 1987/2003), requires a local authority to keep a separate account of its expenditure on publicity. This Order, which applies to Scotland, provides that section 5(1) shall not apply to expenditure and publicity of certain descriptions.