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Self-Directed Support arrangements are based on the Social Care (Self-directed Support) (Scotland) Act 2013 , The Self-directed Support (Direct Payments) (Scotland) Regulations 2014 and associated guidance documents.
LASAAC has concluded that a local authority should continue to be regarded for financial reporting purposes as acting as ‘principal’ in arranging care provision. More details are provided in LASAAC Bulletin 1/2014 Self-Directed Support.