Planning (Scotland) Act 2019

Prospective

Accounting requirementsS

13(1)Infrastructure-levy regulations may make provision about the accounts that local authorities are to keep in connection with—S

(a)the exercise of their functions under infrastructure-levy regulations, and

(b)their expenditure of infrastructure-levy income.

(2)In sub-paragraph (1), “infrastructure-levy income” includes monies collected as financial penalties imposed by virtue of paragraph 9.