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Transport (Scotland) Act 2001

Schedule 1 Road user charging: financial provisions

128.This schedule contains the financial provisions for road user charging schemes.

129.Paragraph 1 defines “net proceeds”. Once the gross proceeds have been received under a scheme, the charging authority or a third party working for the charging authority will subtract the expenses of establishing or operating the scheme to give net proceeds.

130.Paragraphs 2 and 3 deal with the apportionment of the net proceeds of a scheme between (or among) the relevant local authorities.

131.Paragraph 4 covers the accounts and funds charging authorities are required to keep. Sub-paragraph (3) provides the Scottish Ministers with the power to make regulations specifying the form of those accounts.

132.Paragraph 5 sets out how the net proceeds can be spent. It requires the net proceeds to be “hypothecated”, that is, to be spent only in support of the authority or authorities’ local transport strategy. Sub-paragraph (2) requires that local authorities should endeavour to spend net proceeds on transport-related investment which is economic, efficient and effective.

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