Hi Norm,

If it's like in the pic below you will need to remove the starter pulley bolt first ,the flywheel nut is usually attached to the flywheel
so it still can be undone but is not separated from the flywheel ,see in pic below ,then 3 screws to get the cover off.

I'll give you the link to the PDF manual instead of the pics as they are from the manual and it explains removing the flywheel.

https://oldlawnmowerclub.co.uk/sites/default/files/opmanual/Villiers%20Mk2%20Mk3%20Instructions.pdf