Search Legislation

Children's Hearings (Scotland) Act 2011

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 21

 Help about opening options

Alternative versions:

Changes to legislation:

Children's Hearings (Scotland) Act 2011, Paragraph 21 is up to date with all changes known to be in force on or before 25 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

This section has no associated Explanatory Notes

21(1)CHS must—S

(a)keep proper accounts and accounting records,

(b)prepare for each financial year a statement of accounts, and

(c)send a copy of each statement of accounts to the Scottish Ministers by such time as they may direct.

(2)Each statement of accounts must comply with any directions given by the Scottish Ministers as to—

(a)the information to be contained in it,

(b)the manner in which the information is to be presented,

(c)the methods and principles according to which the statement is to be prepared.

(3)The Scottish Ministers must send a copy of each statement of accounts to the Auditor General for Scotland for auditing.

(4)In this paragraph, “financial year” means—

(a)the period beginning on the date on which CHS is established and ending—

(i)on 31 March next occurring, or

(ii)if that period is of less than 6 months' duration, on 31 March next occurring after that, and

(b)each subsequent period of a year ending on 31 March.

Commencement Information

I1Sch. 1 para. 21 in force at 18.4.2011 by S.S.I. 2011/111, art. 2, Sch.

Back to top

Options/Help