The Local Government (Direct Labour Organisations) (Specified Number of Employed Persons) (Scotland) Order 1990
Local authorities and development bodies which did not at any one time in the previous financial year employ more than 30 persons for the carrying out of construction or maintenance work are not subject to Part III of the Local Government, Planning and Land Act 1980. Such local authorities and development bodies were also exempt from the requirement to keep separate accounts for each of the descriptions of construction or maintenance work detailed in section 10(2) of the said Act.