http://www.legislation.gov.uk/asp/2000/1/schedule/4/2000-04-01Public Finance and Accountability (Scotland) Act 2000An Act of the Scottish Parliament to make provision about public resources and finances and, for the purposes of section 70 of the Scotland Act 1998, about accountability for their use; and for connected purposes2000-01-27texttext/xmlenStatute Law Database2024-05-182000-04-01 SCHEDULE 4 MODIFICATION OF ENACTMENTS RELATING TO PART 2(introduced by section 26)<Emphasis>National Galleries of Scotland Act 1906 (c.50)</Emphasis>1In paragraph 8 of the Schedule to the National Galleries of Scotland Act 1906 (accounts of the Board)—ain sub-paragraph (5), the words from “on or” to “any year” are repealed, and after “General” insert “ for auditing ”,bsub-paragraph (6) is repealed.<Emphasis>National Library of Scotland Act 1925 (c.73)</Emphasis>2In paragraph 8 of the Schedule to the National Library of Scotland Act 1925 (accounts of the Board)—ain sub-paragraph (5), the words from “on or” to “any year” are repealed, and after “General” insert “ for auditing ”,bsub-paragraph (6) is repealed.<Emphasis>Local Government (Scotland) Act 1973 (c.65)</Emphasis>31The Local Government (Scotland) Act 1973 is amended as follows.2In section 96 (accounts and audit of local authorities), in subsection (4), for “an officer of the Accounts Commission for Scotland” substitute “ a member of the staff of Audit Scotland ”.3In section 97 (Accounts Commission for Scotland)—ain subsection (1)—ifor “fifteen” substitute “ twelve ”,iifor “eleven” substitute “ six ”,iiithe words “and such organisations connected with the health service” are repealed,bin subsection (2), the following provisions are repealed—iparagraph (a)(ii), (iv) and (v),iiin paragraph (c), the words “or, as the case may be, health service bodies”,iiiin paragraph (d), the words “or health service bodies”,cafter that subsection insert—2AAAny function of the Commission may be exercised on behalf of the Commission by any person (whether or not a member of the staff of Audit Scotland) authorised by the Commission to do so.2ABSubsection (2AA) above does not apply in relation to the following functions—aconsidering reports in pursuance of subsection (2)(b) above,bappointing an auditor under subsection (6) below,cdeciding who is to audit any account, or class of account, in pursuance of this Part of this Act,ddeciding whether to undertake or promote a study under section 97A or 105A of this Act.2ACSubsections (2AA) and (2AB) above do not affect the responsibility of the Commission for the exercise of their functions.,dsubsection (2B) is repealed,ein subsection (3), the words “and such organisations connected with the health service” are repealed,fin subsection (4), the words from “and the Commission” to the end are repealed,gafter that subsection insert—4AAThe Controller of Audit shall, by virtue of appointment as such, be a member of the staff of Audit Scotland unless that person is also the Auditor General for Scotland.,hsubsections (4A) to (4D) are repealed,iin subsection (6), for “officers of the Commission” substitute “ members of the staff of Audit Scotland ”, and the words from “or a person” to the end are repealed,jsubsection (6A) is repealed.4In section 97A (studies for improving economy etc. in services), in each of subsections (2) and (3), the words from “and, in” to the end are repealed.5In section 98 (expenses and accounts of the Accounts Commission)—ain subsection (1), for paragraphs (a) to (c) substitute “ such expenses shall be met by Audit Scotland ”,bsubsections (2) to (7) are repealed.6In section 99 (general duties of auditors)—athe words “or health service body”, in both places where they occur, are repealed,bin paragraph (a), the words from “or, in the case of a health service body” to “1978” are repealed.7In section 100 (auditor’s right of access to documents)—ain subsection (1), the words “or health service body” and “or body” are repealed,bin subsection (1B), the words “or body” are repealed,cin subsection (2), the words “and health service body” are repealed.8In section 101 (completion of audit), subsection (5) is repealed.9In section 102 (reports to Commission by Controller of Audit)—ain subsection (1), the words “and health service bodies” and “or health service body” are repealed,bsubsection (5) is repealed.10In section 103 (action by Commission on reports by Controller of Audit), the words “with respect to the accounts of any local authority” are repealed.11Section 104A (special provisions as to audit of health service bodies) is repealed12In section 106 (application of sections 93 to 105 to bodies other than local authorities and to officers), subsection (3) is repealed.13In Schedule 8 (provisions as to the Accounts Commission for Scotland)—ain paragraph 3A—ithe words “out of their funds” are repealed,iiat the end insert “ ; and such salary, fees and allowances shall be paid by Audit Scotland ”,bin paragraph 4(1), for “five” substitute “ four ”,cparagraph 6 is repealed,din paragraph 7, the words from “and, without prejudice” to the end are repealed.<Emphasis>National Health Service (Scotland) Act 1978 (c.29)</Emphasis>41The National Health Service (Scotland) Act 1978 is amended as follows.2In section 12 (Scottish Hospital Endowments Research Trust)—ain subsection (6), for the words from “cause such” to the end substitute “ send the accounts to the Scottish Ministers by such time as they may direct ”,bafter that subsection insert—6AThe Scottish Ministers shall send the accounts to the Auditor General for Scotland for auditing.3In section 86 (accounts of the Health Boards and the Agency)—ain subsection (1), for the words from “those accounts” to the end substitute “ shall send those accounts to the Scottish Ministers by such time as they may direct ”,bafter that subsection insert—1AAThe Scottish Ministers shall send the accounts to the Auditor General for Scotland for auditing.,csubsection (2) is repealed,dfor subsection (4), substitute—4The Scottish Ministers may if they think fit prepare, in respect of any financial year, summarised or consolidated accounts, in such form as they may determine, of such of the bodies mentioned in paragraphs (a) to (c) of subsection (1), or such groups of those bodies, as they may determine; and they shall transmit any such accounts to the Auditor General for Scotland for auditing.<Emphasis>National Heritage (Scotland) Act 1985 (c.16)</Emphasis>51Schedule 1 to the National Heritage (Scotland) Act 1985 is amended as follows.2In paragraph 9 (accounts of the Board of Trustees of the National Museums of Scotland)—ain sub-paragraph (5), the words from “on or” to “any year” are repealed, and for “Comptroller and Auditor General” substitute “ Auditor General for Scotland for auditing ”,bsub-paragraph (6) is repealed.3In paragraph 20 (accounts of the Board of Trustees of the Royal Botanic Garden, Edinburgh)—ain sub-paragraph (5), the words from “on or” to “any year” are repealed, and for “Comptroller and Auditor General” substitute “ Auditor General for Scotland for auditing ”,bsub-paragraph (6) is repealed.<Emphasis>Legal Aid (Scotland) Act 1986 (c.47)</Emphasis>61Section 5 of the Legal Aid (Scotland) Act 1986 (accounts and audit of the Scottish Legal Aid Board) is amended as follows.2After subsection (2) insert—2AThe Board shall send the accounts and the statement of accounts to the Scottish Ministers by such time as they may direct.2BThe Scottish Ministers shall send the accounts and the statement of accounts to the Auditor General for Scotland for auditing.3Subsections (3) to (6) and (7)(b) and (c) are repealed.<Emphasis>Housing (Scotland) Act 1988 (c.43)</Emphasis>7In section 11 of the Housing (Scotland) Act 1988 (accounts and annual reports of Scottish Homes)—ain subsection (3), the words from “on or” to “any year” are repealed, and for “Comptroller and Auditor General” substitute “ Auditor General for Scotland for auditing ”,bsubsection (4) is repealed,cin subsection (5), the words “or the Comptroller and Auditor General” are repealed.<Emphasis>National Health Service and Community Care Act 1990 (c.19)</Emphasis>8In Schedule 7 to the National Health Service and Community Care Act 1990 (audit of accounts of Scottish health service bodies), paragraphs 2, 3(2)(b) to (d) and (3) to (7), 4 to 6, 7(2) and (4) and 8 to 12 are repealed.<Emphasis>Enterprise and New Towns (Scotland) Act 1990 (c.35)</Emphasis>9In section 30 of the Enterprise and New Towns (Scotland) Act 1990 (accounts and annual reports of Scottish Enterprise and Highlands and Islands Enterprise)—ain subsection (3), the words from “on or” to “each year” are repealed, and for “Comptroller and Auditor General” substitute “ Auditor General for Scotland for auditing ”,bsubsection (4) is repealed,cin subsection (5)(a), the words “or the Comptroller and Auditor General” are repealed.<Emphasis>Natural Heritage (Scotland) Act 1991 (c.28)</Emphasis>10In section 10 of the Natural Heritage (Scotland) Act 1991 (reports and accounts of Scottish Natural Heritage)—ain subsection (4), the words from “on or” to “any year” are repealed, and for “Comptroller and Auditor General” substitute “ Auditor General for Scotland for auditing ”,bsubsection (5) is repealed.<Emphasis>Further and Higher Education (Scotland) Act 1992 (c.37)</Emphasis>111The Further and Higher Education (Scotland) Act 1992 is amended as follows.2In paragraph 9 of Schedule 1 (reports and accounts of the Scottish Further Education Funding Council)—ain sub-paragraph (1)(c), the words “copies of” are repealed, and for the words from “Secretary” to the end substitute “ Scottish Ministers by such time as they may direct ”,bafter sub-paragraph (2) insert—2AThe Scottish Ministers shall send the statement of accounts to the Auditor General for Scotland for auditing.,csub-paragraph (3) is repealed.3In paragraph 18 of Schedule 2 (accounts of boards of management of colleges of further education)—ain sub-paragraph (2)—ithe words “and audited” are repealed,iifor the words “Secretary of State”, in the first place where they appear, substitute “ Scottish Ministers ”,iiifor the words from “Secretary of State”, in the second place where they appear, to the end substitute “ Scottish Ministers by such time as they may direct ”,bafter that sub-paragraph insert—2AThe Scottish Ministers shall send the accounts to the Auditor General for Scotland for auditing.4In paragraph 14 of Schedule 7 (accounts of the Scottish Higher Education Funding Council)—ain sub-paragraph (1)(c), the words “copies of” are repealed, and for the words from “Secretary” to the end substitute “ Scottish Ministers by such time as they may direct ”,bafter sub-paragraph (2) insert—2AThe Scottish Ministers shall send the statement of accounts to the Auditor General for Scotland for auditing.csub-paragraph (3) is repealed.<Emphasis>Local Government etc. (Scotland) Act 1994 (c.39)</Emphasis>121The Local Government etc. (Scotland) Act 1994 is amended as follows.2For section 88 (accounts of the new water and sewerage authorities) substitute— Audit of accounts881A new water and sewerage authority shall submit the accounts and the statement of accounts to the Scottish Ministers by such time as they may direct.2The Scottish Ministers shall send the accounts and the statement of accounts to the Auditor General for Scotland for auditing.3In section 136 (reports, accounts etc. of the Scottish Children’s Reporter Administration)—ain subsection (4), the words from “on or” to “any year” are repealed, and for “Comptroller and Auditor General” substitute “ Auditor General for Scotland for auditing ”,bsubsection (5) is repealed.4In Part I of Schedule 9A (the Water Industry Commissioner for Scotland), after paragraph 3 insert—<Emphasis>Accounts</Emphasis>3A1The Commissioner shall for each financial year prepare an account of his expenditure and receipts in accordance with directions issued by the Scottish Ministers and shall send the account to the Scottish Ministers by such time as they may direct.2The Scottish Ministers shall send the account to the Auditor General for Scotland for auditing.<Emphasis>Environment Act 1995 (c.25)</Emphasis>131The Environment Act 1995 is amended as follows.2Section 46 (audit of new Agencies) ceases to have effect so far as relating to the Scottish Environment Protection Agency.3After that section insert— Audit: <Acronym Expansion="Scottish Environment Protection Agency">SEPA</Acronym>46A1SEPA shall send the statement of accounts for each accounting year to the Scottish Ministers by such time as they may direct.2The Scottish Ministers shall send the statement of accounts to the Auditor General for Scotland for auditing.3In this section, “accounting year” has the same meaning as in section 45 above.<Emphasis>Criminal Procedure (Scotland) Act 1995 (c.46)</Emphasis>14In paragraph 9 of Schedule 9A to the Criminal Procedure (Scotland) Act 1995 (accounts of the Scottish Criminal Cases Review Commission)—ain sub-paragraph (3), the words “a copy of” and “and to the Comptroller and Auditor General” are repealed,bafter that sub-paragraph insert—3AThe Scottish Ministers shall send the statement of accounts to the Auditor General for Scotland for auditing.,csub-paragraph (4) is repealed.<Emphasis>Education (Scotland) Act 1996 (c.43)</Emphasis>15In section 16 of the Education (Scotland) Act 1996 (accounts, records and audit of the Scottish Qualifications Authority)—ain subsection (3), the words “copies of” and “and the Comptroller and Auditor General” are repealed,bafter that subsection insert—3AThe Scottish Ministers shall send the statement of accounts to the Auditor General for Scotland for auditing.,csubsection (4) is repealed.
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<Title> MODIFICATION OF ENACTMENTS RELATING TO PART 2</Title>
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<Reference>(introduced by section 26)</Reference>
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<Title>
<Emphasis>National Galleries of Scotland Act 1906 (c.50)</Emphasis>
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<P1 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/1/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/1" id="schedule-4-paragraph-1">
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<Text>In paragraph 8 of the Schedule to the National Galleries of Scotland Act 1906 (accounts of the Board)—</Text>
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<Text>
in sub-paragraph (5), the words from “on or” to “any year” are repealed, and after “General” insert
<InlineAmendment>“ for auditing ”</InlineAmendment>
,
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<Emphasis>National Library of Scotland Act 1925 (c.73)</Emphasis>
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<Text>In paragraph 8 of the Schedule to the National Library of Scotland Act 1925 (accounts of the Board)—</Text>
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in sub-paragraph (5), the words from “on or” to “any year” are repealed, and after “General” insert
<InlineAmendment>“ for auditing ”</InlineAmendment>
,
</Text>
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<Text>sub-paragraph (6) is repealed.</Text>
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<Title>
<Emphasis>Local Government (Scotland) Act 1973 (c.65)</Emphasis>
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<P1 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3" id="schedule-4-paragraph-3">
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<Pnumber>1</Pnumber>
<P2para>
<Text>The Local Government (Scotland) Act 1973 is amended as follows.</Text>
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<Pnumber>2</Pnumber>
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<Text>
In section 96 (accounts and audit of local authorities), in subsection (4), for “an officer of the Accounts Commission for Scotland” substitute
<InlineAmendment>“ a member of the staff of Audit Scotland ”</InlineAmendment>
.
</Text>
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<Pnumber>3</Pnumber>
<P2para>
<Text>In section 97 (Accounts Commission for Scotland)—</Text>
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<Pnumber>a</Pnumber>
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<Text>in subsection (1)—</Text>
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<Pnumber>i</Pnumber>
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for “fifteen” substitute
<InlineAmendment>“ twelve ”</InlineAmendment>
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<Pnumber>ii</Pnumber>
<P4para>
<Text>
for “eleven” substitute
<InlineAmendment>“ six ”</InlineAmendment>
,
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/3/a/iii/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/3/a/iii" id="schedule-4-paragraph-3-3-a-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>the words “and such organisations connected with the health service” are repealed,</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/3/b/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/3/b" id="schedule-4-paragraph-3-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in subsection (2), the following provisions are repealed—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/3/b/i/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/3/b/i" id="schedule-4-paragraph-3-3-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>paragraph (a)(ii), (iv) and (v),</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/3/b/ii/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/3/b/ii" id="schedule-4-paragraph-3-3-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>in paragraph (c), the words “or, as the case may be, health service bodies”,</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/3/b/iii/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/3/b/iii" id="schedule-4-paragraph-3-3-b-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>in paragraph (d), the words “or health service bodies”,</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/3/c/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/3/c" id="schedule-4-paragraph-3-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>after that subsection insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>2AA</Pnumber>
<P2para>
<Text>Any function of the Commission may be exercised on behalf of the Commission by any person (whether or not a member of the staff of Audit Scotland) authorised by the Commission to do so.</Text>
</P2para>
</P2>
<P2>
<Pnumber>2AB</Pnumber>
<P2para>
<Text>Subsection (2AA) above does not apply in relation to the following functions—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>considering reports in pursuance of subsection (2)(b) above,</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>appointing an auditor under subsection (6) below,</Text>
</P3para>
</P3>
<P3>
<Pnumber>c</Pnumber>
<P3para>
<Text>deciding who is to audit any account, or class of account, in pursuance of this Part of this Act,</Text>
</P3para>
</P3>
<P3>
<Pnumber>d</Pnumber>
<P3para>
<Text>deciding whether to undertake or promote a study under section 97A or 105A of this Act.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>2AC</Pnumber>
<P2para>
<Text>Subsections (2AA) and (2AB) above do not affect the responsibility of the Commission for the exercise of their functions.</Text>
</P2para>
</P2>
</BlockAmendment>
<AppendText>,</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/3/d/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/3/d" id="schedule-4-paragraph-3-3-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>subsection (2B) is repealed,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/3/e/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/3/e" id="schedule-4-paragraph-3-3-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>in subsection (3), the words “and such organisations connected with the health service” are repealed,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/3/f/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/3/f" id="schedule-4-paragraph-3-3-f">
<Pnumber>f</Pnumber>
<P3para>
<Text>in subsection (4), the words from “and the Commission” to the end are repealed,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/3/g/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/3/g" id="schedule-4-paragraph-3-3-g">
<Pnumber>g</Pnumber>
<P3para>
<Text>after that subsection insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>4AA</Pnumber>
<P2para>
<Text>The Controller of Audit shall, by virtue of appointment as such, be a member of the staff of Audit Scotland unless that person is also the Auditor General for Scotland.</Text>
</P2para>
</P2>
</BlockAmendment>
<AppendText>,</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/3/h/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/3/h" id="schedule-4-paragraph-3-3-h">
<Pnumber>h</Pnumber>
<P3para>
<Text>subsections (4A) to (4D) are repealed,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/3/i/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/3/i" id="schedule-4-paragraph-3-3-i">
<Pnumber>i</Pnumber>
<P3para>
<Text>
in subsection (6), for “officers of the Commission” substitute
<InlineAmendment>“ members of the staff of Audit Scotland ”</InlineAmendment>
, and the words from “or a person” to the end are repealed,
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/3/j/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/3/j" id="schedule-4-paragraph-3-3-j">
<Pnumber>j</Pnumber>
<P3para>
<Text>subsection (6A) is repealed.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/4/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/4" id="schedule-4-paragraph-3-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
In section 97A (studies for improving economy
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
in services), in each of subsections (2) and (3), the words from “and, in” to the end are repealed.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/5/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/5" id="schedule-4-paragraph-3-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>In section 98 (expenses and accounts of the Accounts Commission)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/5/a/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/5/a" id="schedule-4-paragraph-3-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
in subsection (1), for paragraphs (a) to (c) substitute
<InlineAmendment>“ such expenses shall be met by Audit Scotland ”</InlineAmendment>
,
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/5/b/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/5/b" id="schedule-4-paragraph-3-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>subsections (2) to (7) are repealed.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/6/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/6" id="schedule-4-paragraph-3-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>In section 99 (general duties of auditors)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/6/a/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/6/a" id="schedule-4-paragraph-3-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the words “or health service body”, in both places where they occur, are repealed,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/6/b/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/6/b" id="schedule-4-paragraph-3-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraph (a), the words from “or, in the case of a health service body” to “1978” are repealed.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/7/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/7" id="schedule-4-paragraph-3-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>In section 100 (auditor’s right of access to documents)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/7/a/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/7/a" id="schedule-4-paragraph-3-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in subsection (1), the words “or health service body” and “or body” are repealed,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/7/b/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/7/b" id="schedule-4-paragraph-3-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in subsection (1B), the words “or body” are repealed,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/7/c/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/7/c" id="schedule-4-paragraph-3-7-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in subsection (2), the words “and health service body” are repealed.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/8/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/8" id="schedule-4-paragraph-3-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>In section 101 (completion of audit), subsection (5) is repealed.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/9/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/9" id="schedule-4-paragraph-3-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>In section 102 (reports to Commission by Controller of Audit)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/9/a/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/9/a" id="schedule-4-paragraph-3-9-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in subsection (1), the words “and health service bodies” and “or health service body” are repealed,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/9/b/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/9/b" id="schedule-4-paragraph-3-9-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>subsection (5) is repealed.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/10/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/10" id="schedule-4-paragraph-3-10">
<Pnumber>10</Pnumber>
<P2para>
<Text>In section 103 (action by Commission on reports by Controller of Audit), the words “with respect to the accounts of any local authority” are repealed.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/11/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/11" id="schedule-4-paragraph-3-11">
<Pnumber>11</Pnumber>
<P2para>
<Text>Section 104A (special provisions as to audit of health service bodies) is repealed</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/12/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/12" id="schedule-4-paragraph-3-12">
<Pnumber>12</Pnumber>
<P2para>
<Text>In section 106 (application of sections 93 to 105 to bodies other than local authorities and to officers), subsection (3) is repealed.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/13/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/13" id="schedule-4-paragraph-3-13">
<Pnumber>13</Pnumber>
<P2para>
<Text>In Schedule 8 (provisions as to the Accounts Commission for Scotland)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/13/a/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/13/a" id="schedule-4-paragraph-3-13-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in paragraph 3A—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/13/a/i/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/13/a/i" id="schedule-4-paragraph-3-13-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>the words “out of their funds” are repealed,</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/13/a/ii/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/13/a/ii" id="schedule-4-paragraph-3-13-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>
at the end insert
<InlineAmendment>“ ; and such salary, fees and allowances shall be paid by Audit Scotland ”</InlineAmendment>
,
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/13/b/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/13/b" id="schedule-4-paragraph-3-13-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
in paragraph 4(1), for “five” substitute
<InlineAmendment>“ four ”</InlineAmendment>
,
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/13/c/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/13/c" id="schedule-4-paragraph-3-13-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>paragraph 6 is repealed,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/3/13/d/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/3/13/d" id="schedule-4-paragraph-3-13-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>in paragraph 7, the words from “and, without prejudice” to the end are repealed.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2000-04-01" RestrictEndDate="2005-11-01">
<Title>
<Emphasis>National Health Service (Scotland) Act 1978 (c.29)</Emphasis>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/4/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/4" id="schedule-4-paragraph-4">
<Pnumber PuncAfter="">4</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/4/1/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/4/1" id="schedule-4-paragraph-4-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The National Health Service (Scotland) Act 1978 is amended as follows.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/4/2/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/4/2" id="schedule-4-paragraph-4-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In section 12 (Scottish Hospital Endowments Research Trust)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/4/2/a/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/4/2/a" id="schedule-4-paragraph-4-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
in subsection (6), for the words from “cause such” to the end substitute
<InlineAmendment>“ send the accounts to the Scottish Ministers by such time as they may direct ”</InlineAmendment>
,
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/4/2/b/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/4/2/b" id="schedule-4-paragraph-4-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>after that subsection insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>6A</Pnumber>
<P2para>
<Text>The Scottish Ministers shall send the accounts to the Auditor General for Scotland for auditing.</Text>
</P2para>
</P2>
</BlockAmendment>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/4/3/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/4/3" id="schedule-4-paragraph-4-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>In section 86 (accounts of the Health Boards and the Agency)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/4/3/a/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/4/3/a" id="schedule-4-paragraph-4-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
in subsection (1), for the words from “those accounts” to the end substitute
<InlineAmendment>“ shall send those accounts to the Scottish Ministers by such time as they may direct ”</InlineAmendment>
,
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/4/3/b/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/4/3/b" id="schedule-4-paragraph-4-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>after that subsection insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>1AA</Pnumber>
<P2para>
<Text>The Scottish Ministers shall send the accounts to the Auditor General for Scotland for auditing.</Text>
</P2para>
</P2>
</BlockAmendment>
<AppendText>,</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/4/3/c/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/4/3/c" id="schedule-4-paragraph-4-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>subsection (2) is repealed,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/4/3/d/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/4/3/d" id="schedule-4-paragraph-4-3-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>for subsection (4), substitute—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>4</Pnumber>
<P2para>
<Text>The Scottish Ministers may if they think fit prepare, in respect of any financial year, summarised or consolidated accounts, in such form as they may determine, of such of the bodies mentioned in paragraphs (a) to (c) of subsection (1), or such groups of those bodies, as they may determine; and they shall transmit any such accounts to the Auditor General for Scotland for auditing</Text>
</P2para>
</P2>
</BlockAmendment>
<AppendText>.</AppendText>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2000-04-01">
<Title>
<Emphasis>National Heritage (Scotland) Act 1985 (c.16)</Emphasis>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/5/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/5" id="schedule-4-paragraph-5">
<Pnumber PuncAfter="">5</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/5/1/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/5/1" id="schedule-4-paragraph-5-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Schedule 1 to the National Heritage (Scotland) Act 1985 is amended as follows.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/5/2/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/5/2" id="schedule-4-paragraph-5-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In paragraph 9 (accounts of the Board of Trustees of the National Museums of Scotland)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/5/2/a/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/5/2/a" id="schedule-4-paragraph-5-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
in sub-paragraph (5), the words from “on or” to “any year” are repealed, and for “Comptroller and Auditor General” substitute
<InlineAmendment>“ Auditor General for Scotland for auditing ”</InlineAmendment>
,
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/5/2/b/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/5/2/b" id="schedule-4-paragraph-5-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>sub-paragraph (6) is repealed.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/5/3/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/5/3" id="schedule-4-paragraph-5-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>In paragraph 20 (accounts of the Board of Trustees of the Royal Botanic Garden, Edinburgh)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/5/3/a/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/5/3/a" id="schedule-4-paragraph-5-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
in sub-paragraph (5), the words from “on or” to “any year” are repealed, and for “Comptroller and Auditor General” substitute
<InlineAmendment>“ Auditor General for Scotland for auditing ”</InlineAmendment>
,
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/5/3/b/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/5/3/b" id="schedule-4-paragraph-5-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>sub-paragraph (6) is repealed.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2000-04-01">
<Title>
<Emphasis>Legal Aid (Scotland) Act 1986 (c.47)</Emphasis>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/6/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/6" id="schedule-4-paragraph-6">
<Pnumber PuncAfter="">6</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/6/1/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/6/1" id="schedule-4-paragraph-6-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Section 5 of the Legal Aid (Scotland) Act 1986 (accounts and audit of the Scottish Legal Aid Board) is amended as follows.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/6/2/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/6/2" id="schedule-4-paragraph-6-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>After subsection (2) insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>2A</Pnumber>
<P2para>
<Text>The Board shall send the accounts and the statement of accounts to the Scottish Ministers by such time as they may direct.</Text>
</P2para>
</P2>
<P2>
<Pnumber>2B</Pnumber>
<P2para>
<Text>The Scottish Ministers shall send the accounts and the statement of accounts to the Auditor General for Scotland for auditing.</Text>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/6/3/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/6/3" id="schedule-4-paragraph-6-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Subsections (3) to (6) and (7)(b) and (c) are repealed.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="S" RestrictStartDate="2000-04-01" RestrictEndDate="2001-11-01">
<Title>
<Emphasis>Housing (Scotland) Act 1988 (c.43)</Emphasis>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/7/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/7" id="schedule-4-paragraph-7">
<Pnumber PuncAfter="">7</Pnumber>
<P1para>
<Text>In section 11 of the Housing (Scotland) Act 1988 (accounts and annual reports of Scottish Homes)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/7/a/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/7/a" id="schedule-4-paragraph-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
in subsection (3), the words from “on or” to “any year” are repealed, and for “Comptroller and Auditor General” substitute
<InlineAmendment>“ Auditor General for Scotland for auditing ”</InlineAmendment>
,
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/7/b/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/7/b" id="schedule-4-paragraph-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>subsection (4) is repealed,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/7/c/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/7/c" id="schedule-4-paragraph-7-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in subsection (5), the words “or the Comptroller and Auditor General” are repealed.</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2000-04-01">
<Title>
<Emphasis>National Health Service and Community Care Act 1990 (c.19)</Emphasis>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/8/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/8" id="schedule-4-paragraph-8">
<Pnumber PuncAfter="">8</Pnumber>
<P1para>
<Text>In Schedule 7 to the National Health Service and Community Care Act 1990 (audit of accounts of Scottish health service bodies), paragraphs 2, 3(2)(b) to (d) and (3) to (7), 4 to 6, 7(2) and (4) and 8 to 12 are repealed.</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2000-04-01">
<Title>
<Emphasis>Enterprise and New Towns (Scotland) Act 1990 (c.35)</Emphasis>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/9/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/9" id="schedule-4-paragraph-9">
<Pnumber PuncAfter="">9</Pnumber>
<P1para>
<Text>In section 30 of the Enterprise and New Towns (Scotland) Act 1990 (accounts and annual reports of Scottish Enterprise and Highlands and Islands Enterprise)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/9/a/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/9/a" id="schedule-4-paragraph-9-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
in subsection (3), the words from “on or” to “each year” are repealed, and for “Comptroller and Auditor General” substitute
<InlineAmendment>“ Auditor General for Scotland for auditing ”</InlineAmendment>
,
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/9/b/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/9/b" id="schedule-4-paragraph-9-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>subsection (4) is repealed,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/9/c/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/9/c" id="schedule-4-paragraph-9-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in subsection (5)(a), the words “or the Comptroller and Auditor General” are repealed.</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2000-04-01">
<Title>
<Emphasis>Natural Heritage (Scotland) Act 1991 (c.28)</Emphasis>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/10/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/10" id="schedule-4-paragraph-10">
<Pnumber PuncAfter="">10</Pnumber>
<P1para>
<Text>In section 10 of the Natural Heritage (Scotland) Act 1991 (reports and accounts of Scottish Natural Heritage)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/10/a/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/10/a" id="schedule-4-paragraph-10-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
in subsection (4), the words from “on or” to “any year” are repealed, and for “Comptroller and Auditor General” substitute
<InlineAmendment>“ Auditor General for Scotland for auditing ”</InlineAmendment>
,
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/10/b/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/10/b" id="schedule-4-paragraph-10-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>subsection (5) is repealed.</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2000-04-01" RestrictEndDate="2005-10-03">
<Title>
<Emphasis>Further and Higher Education (Scotland) Act 1992 (c.37)</Emphasis>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/11/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/11" id="schedule-4-paragraph-11">
<Pnumber PuncAfter="">11</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/11/1/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/11/1" id="schedule-4-paragraph-11-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The Further and Higher Education (Scotland) Act 1992 is amended as follows.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/11/2/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/11/2" id="schedule-4-paragraph-11-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In paragraph 9 of Schedule 1 (reports and accounts of the Scottish Further Education Funding Council)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/11/2/a/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/11/2/a" id="schedule-4-paragraph-11-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
in sub-paragraph (1)(c), the words “copies of” are repealed, and for the words from “Secretary” to the end substitute
<InlineAmendment>“ Scottish Ministers by such time as they may direct ”</InlineAmendment>
,
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/11/2/b/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/11/2/b" id="schedule-4-paragraph-11-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>after sub-paragraph (2) insert—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P2>
<Pnumber>2A</Pnumber>
<P2para>
<Text>The Scottish Ministers shall send the statement of accounts to the Auditor General for Scotland for auditing.</Text>
</P2para>
</P2>
</BlockAmendment>
<AppendText>,</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/11/2/c/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/11/2/c" id="schedule-4-paragraph-11-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>sub-paragraph (3) is repealed.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/11/3/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/11/3" id="schedule-4-paragraph-11-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>In paragraph 18 of Schedule 2 (accounts of boards of management of colleges of further education)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/11/3/a/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/11/3/a" id="schedule-4-paragraph-11-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in sub-paragraph (2)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/11/3/a/i/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/11/3/a/i" id="schedule-4-paragraph-11-3-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>the words “and audited” are repealed,</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/11/3/a/ii/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/11/3/a/ii" id="schedule-4-paragraph-11-3-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>
for the words “Secretary of State”, in the first place where they appear, substitute
<InlineAmendment>“ Scottish Ministers ”</InlineAmendment>
,
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/11/3/a/iii/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/11/3/a/iii" id="schedule-4-paragraph-11-3-a-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>
for the words from “Secretary of State”, in the second place where they appear, to the end substitute
<InlineAmendment>“ Scottish Ministers by such time as they may direct ”</InlineAmendment>
,
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/11/3/b/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/11/3/b" id="schedule-4-paragraph-11-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>after that sub-paragraph insert—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P2>
<Pnumber>2A</Pnumber>
<P2para>
<Text>The Scottish Ministers shall send the accounts to the Auditor General for Scotland for auditing.</Text>
</P2para>
</P2>
</BlockAmendment>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/11/4/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/11/4" id="schedule-4-paragraph-11-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>In paragraph 14 of Schedule 7 (accounts of the Scottish Higher Education Funding Council)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/11/4/a/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/11/4/a" id="schedule-4-paragraph-11-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
in sub-paragraph (1)(c), the words “copies of” are repealed, and for the words from “Secretary” to the end substitute
<InlineAmendment>“ Scottish Ministers by such time as they may direct ”</InlineAmendment>
,
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/11/4/b/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/11/4/b" id="schedule-4-paragraph-11-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>after sub-paragraph (2) insert—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P2>
<Pnumber>2A</Pnumber>
<P2para>
<Text>The Scottish Ministers shall send the statement of accounts to the Auditor General for Scotland for auditing.</Text>
</P2para>
</P2>
</BlockAmendment>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/11/4/c/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/11/4/c" id="schedule-4-paragraph-11-4-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>sub-paragraph (3) is repealed.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="S" RestrictStartDate="2000-04-01" RestrictEndDate="2002-04-01">
<Title>
<Emphasis>Local Government etc. (Scotland) Act 1994 (c.39)</Emphasis>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/12/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/12" id="schedule-4-paragraph-12">
<Pnumber PuncAfter="">12</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/12/1/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/12/1" id="schedule-4-paragraph-12-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The Local Government etc. (Scotland) Act 1994 is amended as follows.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/12/2/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/12/2" id="schedule-4-paragraph-12-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>For section 88 (accounts of the new water and sewerage authorities) substitute—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P1group>
<Title> Audit of accounts</Title>
<P1>
<Pnumber PuncAfter="">88</Pnumber>
<P1para>
<P2>
<Pnumber>1</Pnumber>
<P2para>
<Text>A new water and sewerage authority shall submit the accounts and the statement of accounts to the Scottish Ministers by such time as they may direct.</Text>
</P2para>
</P2>
<P2>
<Pnumber>2</Pnumber>
<P2para>
<Text>The Scottish Ministers shall send the accounts and the statement of accounts to the Auditor General for Scotland for auditing.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/12/3/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/12/3" id="schedule-4-paragraph-12-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>In section 136 (reports, accounts etc. of the Scottish Children’s Reporter Administration)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/12/3/a/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/12/3/a" id="schedule-4-paragraph-12-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
in subsection (4), the words from “on or” to “any year” are repealed, and for “Comptroller and Auditor General” substitute
<InlineAmendment>“ Auditor General for Scotland for auditing ”</InlineAmendment>
,
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/12/3/b/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/12/3/b" id="schedule-4-paragraph-12-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>subsection (5) is repealed.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/12/4/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/12/4" id="schedule-4-paragraph-12-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>In Part I of Schedule 9A (the Water Industry Commissioner for Scotland), after paragraph 3 insert—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="schedule" Format="default">
<P1group>
<Title>
<Emphasis>Accounts</Emphasis>
</Title>
<P1>
<Pnumber PuncAfter="">3A</Pnumber>
<P1para>
<P2>
<Pnumber>1</Pnumber>
<P2para>
<Text>The Commissioner shall for each financial year prepare an account of his expenditure and receipts in accordance with directions issued by the Scottish Ministers and shall send the account to the Scottish Ministers by such time as they may direct.</Text>
</P2para>
</P2>
<P2>
<Pnumber>2</Pnumber>
<P2para>
<Text>The Scottish Ministers shall send the account to the Auditor General for Scotland for auditing.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</BlockAmendment>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2000-04-01">
<Title>
<Emphasis>Environment Act 1995 (c.25)</Emphasis>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/13/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/13" id="schedule-4-paragraph-13">
<Pnumber PuncAfter="">13</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/13/1/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/13/1" id="schedule-4-paragraph-13-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The Environment Act 1995 is amended as follows.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/13/2/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/13/2" id="schedule-4-paragraph-13-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Section 46 (audit of new Agencies) ceases to have effect so far as relating to the Scottish Environment Protection Agency.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/13/3/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/13/3" id="schedule-4-paragraph-13-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>After that section insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P1group>
<Title>
Audit:
<Acronym Expansion="Scottish Environment Protection Agency">SEPA</Acronym>
</Title>
<P1>
<Pnumber PuncAfter="">46A</Pnumber>
<P1para>
<P2>
<Pnumber>1</Pnumber>
<P2para>
<Text>SEPA shall send the statement of accounts for each accounting year to the Scottish Ministers by such time as they may direct.</Text>
</P2para>
</P2>
<P2>
<Pnumber>2</Pnumber>
<P2para>
<Text>The Scottish Ministers shall send the statement of accounts to the Auditor General for Scotland for auditing.</Text>
</P2para>
</P2>
<P2>
<Pnumber>3</Pnumber>
<P2para>
<Text>In this section, “accounting year” has the same meaning as in section 45 above.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</BlockAmendment>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2000-04-01">
<Title>
<Emphasis>Criminal Procedure (Scotland) Act 1995 (c.46)</Emphasis>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/14/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/14" id="schedule-4-paragraph-14">
<Pnumber PuncAfter="">14</Pnumber>
<P1para>
<Text>In paragraph 9 of Schedule 9A to the Criminal Procedure (Scotland) Act 1995 (accounts of the Scottish Criminal Cases Review Commission)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/14/a/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/14/a" id="schedule-4-paragraph-14-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in sub-paragraph (3), the words “a copy of” and “and to the Comptroller and Auditor General” are repealed,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/14/b/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/14/b" id="schedule-4-paragraph-14-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>after that sub-paragraph insert—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P2>
<Pnumber>3A</Pnumber>
<P2para>
<Text>The Scottish Ministers shall send the statement of accounts to the Auditor General for Scotland for auditing.</Text>
</P2para>
</P2>
</BlockAmendment>
<AppendText>,</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/14/c/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/14/c" id="schedule-4-paragraph-14-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>sub-paragraph (4) is repealed.</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2000-04-01">
<Title>
<Emphasis>Education (Scotland) Act 1996 (c.43)</Emphasis>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/15/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/15" id="schedule-4-paragraph-15">
<Pnumber PuncAfter="">15</Pnumber>
<P1para>
<Text>In section 16 of the Education (Scotland) Act 1996 (accounts, records and audit of the Scottish Qualifications Authority)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/15/a/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/15/a" id="schedule-4-paragraph-15-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in subsection (3), the words “copies of” and “and the Comptroller and Auditor General” are repealed,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/15/b/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/15/b" id="schedule-4-paragraph-15-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>after that subsection insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>3A</Pnumber>
<P2para>
<Text>The Scottish Ministers shall send the statement of accounts to the Auditor General for Scotland for auditing.</Text>
</P2para>
</P2>
</BlockAmendment>
<AppendText>,</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/15/c/2000-04-01" IdURI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/4/paragraph/15/c" id="schedule-4-paragraph-15-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>subsection (4) is repealed.</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
</Legislation>