(1)The Scottish Ministers may publish guidance on the costs associated with making arrangements for a funeral.
(2)The guidance may in particular cover the desirability of such costs being affordable.
(3)Before issuing such guidance, the Scottish Ministers must consult—
(a)burial authorities,
(b)cremation authorities,
(c)funeral directors,
(d)any other persons they consider appropriate.
(4)The Scottish Ministers must lay a copy of any guidance published under this section before the Scottish Parliament.