Amendment of the Local Authority (Capital Finance and Accounting) (Scotland) (Coronavirus) Amendment Regulations 20214
1
The Local Authority (Capital Finance and Accounting) (Scotland) (Coronavirus) Amendment Regulations 20216 are amended as follows.
2
In regulation 1(3) (citation and commencement), for “2022” substitute “2023”
.
3
In regulation 6(3), in paragraph (1) of the new regulation 14 (duty to make a statutory repayment of loans fund advances) to be substituted in the Local Authority (Capital Finance and Accounting) (Scotland) Regulations 2016, for “2022”
substitute “2023”.
4
For regulation 6(4) substitute—
4
Regulation 14A7 (deferral of statutory repayments in 2020-21, 2021-22 or 2022-23) is revoked.