# Tobacco Retailers Act (Northern Ireland) 2014, Paragraph 7: Use of proceeds


(1) A council may use any sums it receives in pursuance of final notices given under paragraph 4 (its “financial penalty receipts”) only for the purposes of its functions under this Act.
(2) A council must supply the Department with such information relating to its use of its financial penalty receipts as the Department may require.
(3) Regulations may make provision for what a council is to do with its financial penalty receipts—
(a) pending their being used for the purposes mentioned in sub-paragraph (1);
(b) if they are not used for those purposes within a period of time specified in the regulations and beginning with their receipt.
(4) The provision that may be made under sub-paragraph (3)(b) includes (in particular) provision for the payment of sums to a person (including the Department) other than the council.
(5) Regulations may make provision for accounting arrangements in respect of a council's financial penalty receipts.
(6) Before making regulations under this paragraph, the Department must consult—
(a) councils, and
(b) such other persons as the Department considers appropriate.

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Source: https://www.legislation.gov.uk/nia/2014/4/schedule/2/paragraph/7 (the official version)
Page: https://openlegislation.uk/tobacco-retailers-act-northern-ireland-2014/schedule-2/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.