The Local Authority (Capital Finance and Accounting) (Scotland) (Coronavirus) Amendment Regulations 2022 No. 122

Amendment of the Local Authority Accounts (Scotland) Regulations 2014

2.—(1) The Local Authority Accounts (Scotland) Regulations 2014(1) are amended as follows.

(2) In regulation 10(1)(b)(i) (consideration and signing of audited annual accounts)—

(a) for “31 October 2021” substitute “30 November 2022”, and

(b) for “2020-2021” substitute “2021-2022”.

(3) In regulation 11(3) (publication of the audited annual accounts) for “November 2021” substitute “December 2022”.

(1)

S.S.I. 2014/200, relevantly amended by S.S.I. 2021/119.