PART 5Infrastructure levy
55Guidance
1
The Scottish Ministers may issue guidance to local authorities dealing with—
a
how they are to discharge the infrastructure-levy functions conferred on them by regulations under section 54, and
b
how infrastructure-levy income should be spent.
2
Local authorities must have regard to any guidance under subsection (1) that is addressed to them.
3
Guidance under subsection (1) may be addressed to—
a
an authority, or more than one authority, identified in the guidance, or
b
all authorities.
4
The Scottish Ministers must make guidance issued under subsection (1) publicly available.
5
The power under subsection (1) to issue guidance includes the power to—
a
issue guidance that varies guidance issued under that subsection, and
b
revoke guidance issued under that subsection.
6
In subsection (1)(b), “infrastructure-levy income” includes monies collected as financial penalties imposed by virtue of paragraph 9 of schedule 1.