The Local Government (Scotland) Act 1947 (10 & 11 Geo. 6 c. 65) is an Act of the Parliament of the United Kingdom, that reformed local government in Scotland, on 1 October 1947.
Section 1 of the Act reads "For the purposes of local government, Scotland shall be divided into counties, counties of cities, large burghs and small burghs, and the landward area of every county shall, save as provided in this Part of this Act, be divided into districts"
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