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[F1PART 2ASDATA MATCHING

Textual Amendments

26FData matching code of practiceS

(1)Audit Scotland must prepare, and keep under review, a code of practice with respect to data matching exercises.

(2)Regard must be had to the code in carrying out and participating in any such exercise.

(3)Audit Scotland must consult the following persons before preparing or altering the code of practice—

(a)the Information Commissioner,

(b)the persons mentioned in section 26C(2), and

(c)any other person Audit Scotland thinks fit.

(4)Audit Scotland must, from time to time, publish the code.]