Legislation – The Local Authority (Capital Finance and Accounting) (Scotland) (Coronavirus) Amendment Regulations 2021

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Introduction

PART 1
Provision relating to local authority borrowing and accounts

2 Amendment of the Local Authority (Capital Finance and Accounting) (Scotland) Regulations 2016

3 After regulation 14 (duty to make a statutory repayment of…

4 Regulation 17 (supplemental provisions) is revoked.

5 Amendment of the Local Authority Accounts (Scotland) Regulations 2014

PART 2
Further provision relating to local authority borrowing

6 Amendment of the Local Authority (Capital Finance and Accounting) (Scotland) Regulations 2016

Signature

Explanatory note

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Latest available (Revised)
Original (As enacted)

Changes to legislation:

There are currently no known outstanding effects for The Local Authority (Capital Finance and Accounting) (Scotland) (Coronavirus) Amendment Regulations 2021, Section 5.

Changes to Legislation

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PART 1Provision relating to local authority borrowing and accounts

Amendment of the Local Authority Accounts (Scotland) Regulations 20145.

(1)

The Local Authority Accounts (Scotland) Regulations 20144 are amended as follows.

(2)

For regulation 10(1)(b) (date for approval of audited annual accounts) substitute—

“(b)

aim to approve those accounts for signature as described in this regulation no later than—

(i)

31 October 2021 in respect of the accounts for the financial year 2020-2021, and

(ii)

30 September in each subsequent year, in respect of the accounts for the immediately preceding financial year.”.

(3)

In regulation 11(3) (publication of the audited annual accounts) after “published no later than” insert “15 November 2021, and in subsequent years no later than”.