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The Road User Charging Schemes (Keeping of Accounts and Relevant Expenses) (Scotland) Regulations 2005

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2.  In these Regulations:

the Act” means the Transport (Scotland) Act 2001;

“charging authority” has the same meaning as in section 49(5) of the Act;

“net proceeds” means the amount (if any) by which the gross amount received under a charging scheme for a financial year exceeds the relevant expenses for the financial year;

“proper accounting practices” means those accounting practices which fall within one or more of the following–

(a)

those which the charging authority is required to observe by virtue of any enactment;

(b)

those which have been specified in guidance issued for the purposes of that enactment by the Scottish Ministers;

(c)

those which, whether by reference to any generally recognised, published code or otherwise, are regarded as proper accounting practices to be observed in the keeping, preparation and publication of accounts of a charging authority;

but in the event of a conflict in any respect between the practices within paragraph (a) above and those within paragraph (b) or (c) above, only those within paragraph (a) are to be regarded as proper accounting practices in that respect and in the event of a conflict in any respect between those within paragraph (b) and paragraph (c) above, only those within paragraph (b) are, in that respect, to be so regarded;

“relevant expenses” means the expenses under paragraph 1 of regulation 4.

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