(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.