Legislation – The Local Authority (Capital Finance and Accounting) (Scotland) (Coronavirus) Amendment Regulations 2022

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Introduction

1 Citation and commencement

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

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

4 Amendment of the Local Authority (Capital Finance and Accounting) (Scotland) (Coronavirus) Amendment Regulations 2021

Signature

Explanatory note

Amendment of the Local Authority (Capital Finance and Accounting) (Scotland) Regulations 20163.

(1)

The Local Authority (Capital Finance and Accounting) (Scotland) Regulations 20164 are amended as follows.

(2)

In regulation 14A5 (deferral of statutory repayments in 2020-21 or 2021-22)—

(a)

the heading becomes “Deferral of statutory repayments in 2020-21, 2021-22 or 2022-23”, and

(b)

in paragraph (1), for sub-paragraph (a) substitute—

“(a)

if it reduces any repayment under the power in this paragraph in any one of the financial years 2020-21, 2021-22 or 2022-23, it may not reduce any repayments under the power in either or both of the other two financial years,”.