2.—(1) Section 55 is modified as follows.
(2) For subsection (1) substitute—
“(1) A local authority must keep an account—
(a)of their income and expenditure in respect of designated parking places for which they are the local authority and which are in the permitted parking area; and
(b)of their income from additional parking charges (as defined in section 74(6) of the Road Traffic Act 1991) received by them in respect of vehicles found within the special parking area and the expenditure incurred by them in relation to that area by virtue of any provision of Part II of the Road Traffic Act 1991 as it applies in relation to that area.
(1A) As soon as reasonably practicable after the end of each financial year, the local authority must send to the Scottish Ministers a copy of the account for that year.”.
(3) Omit subsections (3A) and (3B)(1).
Sections 55 (3A) and (3B) were inserted by the 1991 Act, Schedule 7, paragraph 5.