Citation and commencementS

1.—(1) These Regulations may be cited as the Local Authority (Capital Finance and Accounting) (Scotland) (Coronavirus) Amendment Regulations 2021.

(2) Part 1 comes into force on the day after the day on which these Regulations are made.

(3) Part 2 comes into force on 1 April [F12023].

Textual Amendments

Commencement Information

I1Reg. 1 in force at 5.3.2021, see reg. 1