
2022 No. 122
Local Government
The Local Authority (Capital Finance and Accounting) (Scotland) (Coronavirus) Amendment Regulations 2022
Made 30th March 2022
Coming into force in accordance with regulation 1(2) and (3)

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 165 of the Local Government etc. (Scotland) Act 1994, section 105(1) of the Local Government (Scotland) Act 1973 and all other powers enabling them to do so.
In accordance with section 165(5) of the 1994 Act, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.

In accordance with section 105(2) of the 1973 Act, the Scottish Ministers have consulted with such associations of local authorities as appear to them to be concerned.
Citation and commencement
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.
Amendment of the Local Authority Accounts (Scotland) Regulations 2014
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”.
Amendment of the Local Authority (Capital Finance and Accounting) (Scotland) Regulations 2016
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,”.
Amendment of the Local Authority (Capital Finance and Accounting) (Scotland) (Coronavirus) Amendment Regulations 2021
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