6(1)In accordance with this Part of this Schedule the Secretary of State shall keep, in respect of the financial year 1993-94 and each subsequent financial year, an account (to be called a non-domestic rating account).S
[F1(2)The Scottish Ministers shall send each account kept by them in accordance with sub-paragraph (1) to the Auditor General for Scotland for auditing.]
Textual Amendments
F1Sch. 12 para. 6(2) substituted for Sch. 12 para. 6(2)(3) (1.4.2002) by The Public Finance and Accountability (Scotland) Act 2000 (Consequential Modifications) Order 2002 (S.S.I. 2002/176), art. 6