
1 

(1) These Regulations may be cited as the Smoking Prohibition (Children in Motor Vehicles) (Scotland) Act 2016 (Fixed Penalty Notices) Regulations 2016 and come into force on 5th December 2016.
(2) In these Regulations “the Act” means the Smoking Prohibition (Children in Motor Vehicles) (Scotland) Act 2016.
2 
The time prescribed under paragraph 2 of the schedule to the Act is 21 days beginning with the day after the day on which the offence took place.
3 

(1) In this regulation—
(a) paragraphs (3) and (4) apply in relation to the application by local authorities of fixed penalties paid under the schedule of the Act;
(b) paragraphs (2) and (5) apply in relation to the keeping of accounts, and the preparation and publication of statements of account, by local authorities in relation to fixed penalties under the schedule of the Act.
(2) Each local authority must keep an account of its income and expenditure in respect of the administration and enforcement of section 1 and the schedule of the Act.
(3) At the end of each financial year any deficit in the account must be made good out of the local authority’s general fund and, subject to paragraph (4), any surplus must be applied to purposes connected with the improvement of the amenity of the area of the local authority or any part of that area.
(4) If the local authority so determines, any amount not applied in any financial year, instead of being or remaining so appropriated may be carried forward in the account kept under paragraph (2) to the next financial year.
(5) Each local authority must, as soon as practicable after the end of each financial year, prepare and send to the Scottish Ministers a statement of account to include the account of their income and expenditure kept under paragraph (2) and an account of any action taken by it under paragraph (3) or (4) in respect of any deficit or surplus in their account for the financial year.
AILEEN CAMPBELL
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
30th November 2016