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

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

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3.—(1) The Local Authority (Capital Finance and Accounting) (Scotland) Regulations 2016(1) are amended as follows.

(2) In regulation 14A(2) (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,.

(1)

S.S.I. 2016/123, which was amended by S.S.I. 2021/119.

(2)

Regulation 14A was inserted by regulation 3 of S.S.I. 2021/119.

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