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