http://www.legislation.gov.uk/ssi/2022/122/regulation/3/madeThe Local Authority (Capital Finance and Accounting) (Scotland) (Coronavirus) Amendment Regulations 2022enKing's Printer for Scotland2022-10-18LOCAL GOVERNMENT These Regulations amend the Local Authority Accounts (Scotland) Regulations 2014 (“the 2014 Regulations”), the Local Authority (Capital Finance and Accounting) (Scotland) Regulations 2016 (“the 2016 Regulations”) and the Local Authority (Capital Finance and Accounting) (Scotland) (Coronavirus) Amendment Regulations 2021 (“the 2021 Regulations”). Amendment of the Local Authority (Capital Finance and Accounting) (Scotland) Regulations 2016 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, . S.S.I. 2016/123, which was amended by S.S.I. 2021/119. Regulation 14A was inserted by regulation 3 of S.S.I. 2021/119.
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<dc:title>The Local Authority (Capital Finance and Accounting) (Scotland) (Coronavirus) Amendment Regulations 2022</dc:title>
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<dc:modified>2022-10-18</dc:modified>
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<dc:description>These Regulations amend the Local Authority Accounts (Scotland) Regulations 2014 (“the 2014 Regulations”), the Local Authority (Capital Finance and Accounting) (Scotland) Regulations 2016 (“the 2016 Regulations”) and the Local Authority (Capital Finance and Accounting) (Scotland) (Coronavirus) Amendment Regulations 2021 (“the 2021 Regulations”).</dc:description>
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The Local Authority (Capital Finance and Accounting) (Scotland) Regulations 2016
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are amended as follows.
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In regulation 14A
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(deferral of statutory repayments in 2020-21 or 2021-22)—
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the heading becomes
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, which was amended by
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Regulation 14A was inserted by regulation 3 of
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.
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