“(1)

A local authority shall keep an account—

(a)

of their income and expenditure in respect of designated parking places for which they are the local authority and which are in the permitted parking area; and

(b)

of their income from additional parking charges (within the meaning of section 74(6) of the Road Traffic Act 1991) received by them in respect of vehicles found within the special parking area and the expenditure incurred by them in relation to that area by virtue of any provision of Part II of the Road Traffic Act 1991 as it applies in relation to that area.

(1A)

As soon as reasonably possible after the end of each financial year the local authority shall forward to the Secretary of State a copy of the account for that year.”

“(1)

If a vehicle is removed from a parking place in the permitted parking area or from the special parking area in circumstances in which an offence would have been committed but for the provisions of paragraph 1(4) or 2(4) of Schedule 3 to the Road Traffic Act 1991, the local authority shall be entitled to recover from any person responsible, such charges in respect of the removal, storage and disposal of the vehicle, as they may require.”