
1 
These Regulations may be cited as the Local Government (Capital Finance and Accounting) (Coronavirus) (Amendment) Regulations (Northern Ireland) 2021 and shall come into operation on 12th February 2021.
2 
The Local Government (Capital Finance and Accounting) Regulations (Northern Ireland) 2011 shall be amended in accordance with regulation 3.
3 
For regulation 3 (annual budget) substitute—“
3. 

(1) Subject to paragraph (2), for the purposes of section 3 (annual budget) the prescribed date for a financial year beginning on or after 1st April 2012 shall be 15th February.
(2) Paragraph (1) applies in relation to the financial year beginning on 1st April 2021 as if for “15th February” there were substituted “1st March.”.
Sealed with the Official Seal of the Department for Communities on 9th February 2021
Anthony Carleton
A senior officer of the Department for Communities
