
1 
These Regulations may be cited as the Local Authorities (Discretionary Expenditure) (Scotland) Regulations 1996 and shall come into force on 1st April 1996.
2 
For the purposes of section 83(4)(b) of the Local Government (Scotland) Act 1973, the relevant population of the area of a local authority in relation to a financial year (“the relevant year”) shall be the resident population of that area in the financial year beginning two years before the relevant year, as estimated by the Registrar General of Births, Deaths and Marriages for Scotland before the beginning of the relevant year.
George Kynoch
Parliamentary Under Secretary of State, Scottish Office
St Andrew’s House,
Edinburgh
6th March 1996