(1)The Scottish Ministers may by regulations make provision for or about the keeping of accounts by local authorities in connection with their functions under this Part.
(2)Regulations under subsection (1) may, in particular—
(a)specify the form of the accounts,
(b)require the publication of a statement of account, and specify the manner in which it must be published,
(c)make provision about what may, or must, be done jointly where a low emission zone scheme is made jointly.
Commencement Information
I1S. 28 in force at 14.1.2021 by S.S.I. 2020/429, reg. 2(a)