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MOTB: authorities could be forced to issue s114s when IFRS 9 override ends

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Some authorities could be pushed to issue section 114 notices once the IFRS 9 statutory override is lifted if they have experienced “big deficits”

‘Half-baked’ plans to overhaul Scottish local government will lead to significant financial costs that have not been thought through and risk repeating the flawed process of local government reorganisation (LGR) in England, ministers have been warned.

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