LEGISLATION

The Commission's work
The Local Government Boundary Commission for Scotland was established by the Local Government (Scotland) Act 1973. Since being passed, the Act has been amended by various pieces of legislation. The text of the relevant sections of the Local Government (Scotland) Act 1973 incorporating those amendments can be downloaded as a PDF file from here.
The 1973 Act specifies that Scottish Ministers may direct the Commission on various matters. Ministers issued two Directions to the Commission on 5 March 2008 with effect from 1 April 2008:
Scottish Ministers issued a Direction to the Commission under section 15(2) of the Act.
Scottish Ministers issued a Direction to the Commission under section 15(3) of the Act.
Current boundaries
Scotland is divided into 32 local authority areas as a result of the Local Government etc (Scotland) Act 1994. An explanation of the boundaries of these local authority areas, including the relevant legislation, can be downloaded as a PDF file from here.
Each local authority area is divided into electoral wards, and a spreadsheet listing those wards is available from here. These wards were defined by Scottish Statutory Instruments in 2006 following the Commission's Fourth Statutory Review of Electoral Arrangements.
Regulations
The Regulations governing the implementation of orders arising from reviews of local authority areas by the Commission are contained in Part 1 of the Local Government Area Changes (Scotland) Regulations 1977, which can be downloaded as a PDF file from here.
The Regulations governing the use of the electoral register by the Commission are the Representation of the People (Scotland) Regulations 2001 as amended, the relevant parts of which can be downloaded as a PDF file from here.