Legislation – The Local Government (Capital Finance and Accounting) (Coronavirus) (Amendment) Regulations (Northern Ireland) 2021

Amendment of the Local Government (Capital Finance and Accounting) Regulations (Northern Ireland) 20113.

For regulation 3 (annual budget) substitute—

“3.

(1)

Subject to paragraph (2), for the purposes of section 3 (annual budget) the prescribed date for a financial year beginning on or after 1st April 2012 shall be 15th February.

(2)

Paragraph (1) applies in relation to the financial year beginning on 1st April 2021 as if for “15th February” there were substituted “1st March.”.