Finances 16 Duty to keep separate account for scheme (1) A local authority operating a VL scheme must keep an account for the scheme. 20 (2) The authority must, for each financial year— (a) credit the account with the amount of money received under the VL scheme (including any money received from penalties), and (b) debit the account with the expenses of operating the scheme. (3) The Scottish Ministers may by regulations make provision for or about the keeping of 25 accounts by local authorities in connection with their functions under this Act. (4) Regulations under subsection (3) may, in particular— (a) specify the form of accounts, (b) require the publication of a statement of account, and specify the manner in which it must be published, 30 (c) make provision about what may or must be done jointly where a VL scheme is made jointly. (5) Regulations under subsection (3) are subject to the negative procedure. 12 Visitor Levy (Scotland) Bill Part 3—Introduction and administration of the levy 17 Use of net proceeds of scheme (1) A local authority operating a VL scheme must use the net proceeds of the scheme (or, in the case of a joint scheme, the authority's share of the net proceeds) for the purposes of— 5 (a) facilitating the achievement of the scheme’s objectives (as set out in the statement publicised by the authority under section 12(1)(a)(ii)), and (b) so far as not needed for the achievement of the scheme’s objectives, otherwise developing, supporting and sustaining facilities and services which are substantially for or used by persons visiting...