Local Government etc. (Scotland) Act 1994
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The Local Government Act etc. (Scotland) 1994 created the current local government structure of 32 unitary authorities, and abolished the previous two-tier structure of Regions and Districts. It came into effect on 1st April 1996. See Subdivisions of Scotland.
Full text available at HMSO Web site: http://www.legislation.hmso.gov.uk/acts/acts1994/Ukpga_19940039_en_1.htm