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					<dc:identifier>http://www.legislation.gov.uk/ssi/2021/119/regulation/2</dc:identifier><dc:title>The Local Authority (Capital Finance and Accounting) (Scotland) (Coronavirus) Amendment Regulations 2021</dc:title><dc:language>en</dc:language><dc:subject scheme="SIheading">LOCAL GOVERNMENT</dc:subject><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2023-05-26</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2023-04-01</dct:valid>
					<dc:description>These Regulations amend the Local Authority (Capital Finance and Accounting) (Scotland) Regulations 2016 (S.S.I. 2016/123, “the 2016 Regulations”) and the Local Authority Accounts (Scotland) Regulations 2014 (S.S.I. 2014/200, “the 2014 Regulations”).</dc:description>
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				</ukm:Metadata><Secondary><Body DocumentURI="http://www.legislation.gov.uk/ssi/2021/119/body" IdURI="http://www.legislation.gov.uk/id/ssi/2021/119/body" NumberOfProvisions="8" RestrictExtent="S" RestrictStartDate="2023-04-01"><Part DocumentURI="http://www.legislation.gov.uk/ssi/2021/119/part/1" IdURI="http://www.legislation.gov.uk/id/ssi/2021/119/part/1" NumberOfProvisions="5" id="part-1" RestrictExtent="S" RestrictStartDate="2021-03-05"><Number>PART 1</Number><Title>Provision relating to local authority borrowing and accounts</Title><P1group RestrictExtent="S" RestrictStartDate="2021-03-05"><Title>Amendment of the Local Authority (Capital Finance and Accounting) (Scotland) Regulations 2016</Title><P1 DocumentURI="http://www.legislation.gov.uk/ssi/2021/119/regulation/2" IdURI="http://www.legislation.gov.uk/id/ssi/2021/119/regulation/2" id="regulation-2"><Pnumber><CommentaryRef Ref="key-a8f4ac7a6ceada9f0a3b4419b5d2a84e"/>2</Pnumber><P1para><Text>The Local Authority (Capital Finance and Accounting) (Scotland) Regulations 2016<FootnoteRef Ref="f00003"/> are amended in accordance with regulations 3 and 4.</Text></P1para></P1></P1group></Part></Body></Secondary><Footnotes><Footnote id="f00003">
<FootnoteText>
<Para><Text><Citation URI="http://www.legislation.gov.uk/id/ssi/2016/123" id="c00011" Class="ScottishStatutoryInstrument" Year="2016" Number="0123">S.S.I. 2016/123</Citation>.</Text></Para>
</FootnoteText>
</Footnote></Footnotes><Commentaries><Commentary Type="I" id="key-a8f4ac7a6ceada9f0a3b4419b5d2a84e"><Para><Text>Reg. 2 in force at 5.3.2021, see <CitationSubRef id="n4457356e145fd3d4" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/ssi/2021/119/regulation/1/2" Operative="true">reg. 1(2)</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>