PART 2Low emission zones
CHAPTER 3Operation of a low emission zone scheme
Finances and reporting etc.
28Accounts
1
The Scottish Ministers may by regulations make provision for or about the keeping of accounts by local authorities in connection with their functions under this Part.
2
Regulations under subsection (1) may, in particular—
a
specify the form of the accounts,
b
require the publication of a statement of account, and specify the manner in which it must be published,
c
make provision about what may, or must, be done jointly where a low emission zone scheme is made jointly.