
1 

(1) These Regulations may be cited as the Local Authority (Capital Finance and Accounting) (Scotland) (Coronavirus) Amendment Regulations 2022.
(2) Regulations 2 and 3 come into force on 1 April 2022.
(3) Regulation 4 comes into force on 31 March 2022.
2 

(1) The Local Authority Accounts (Scotland) Regulations 2014 are amended as follows.
(2) In regulation 10(1)(b)(i) (consideration and signing of audited annual accounts)—
(a) for “31 October 2021” substitute “30 November 2022”, and
(b) for “2020-2021” substitute “2021-2022”.
(3) In regulation 11(3) (publication of the audited annual accounts) for “November 2021” substitute “December 2022”.
3 

(1) The Local Authority (Capital Finance and Accounting) (Scotland) Regulations 2016 are amended as follows.
(2) In regulation 14A (deferral of statutory repayments in 2020-21 or 2021-22)—
(a) the heading becomes “Deferral of statutory repayments in 2020-21, 2021-22 or 2022-23”, and
(b) in paragraph (1), for sub-paragraph (a) substitute—“
(a) if it reduces any repayment under the power in this paragraph in any one of the financial years 2020-21, 2021-22 or 2022-23, it may not reduce any repayments under the power in either or both of the other two financial years,”.
4 

(1) The Local Authority (Capital Finance and Accounting) (Scotland) (Coronavirus) Amendment Regulations 2021 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 14A (deferral of statutory repayments in 2020-21, 2021-22 or 2022-23) is revoked.”.
TOM ARTHUR
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
30th March 2022