The Local Authorities (Discretionary Expenditure) (Scotland) Regulations 1996
The annual limit on the amount of expenditure which a Scottish local authority may incur for purposes not otherwise authorised is, with effect from 1st April 1996, determined under section 83(4) of the Local Government (Scotland) Act 1973 by multiplying £3.80 by the relevant population of the authority’s area. These Regulations make provision as to how the relevant population is to be calculated for these purposes.