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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() are amended as follows.
(2) In regulation 14A() (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,”.
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