This document establishes the specific financial allocations and regulatory framework for the Revenue Support Grant provided to Scottish local authorities for the 1990-1991 financial year. The order is issued by the Secretary of State for Scotland under the authority of the Local Government (Scotland) Act 1973 and the Abolition of Domestic Rates Etc. (Scotland) Act 1987. It serves as a formal legislative instrument to define the distribution of central government funding to local councils, ensuring the maintenance of public services within the specified fiscal period.

Legal professionals and historians utilize this document as a primary source for understanding the evolution of Scottish local government finance. It is considered a technical legislative record rather than a narrative text.