- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (03/10/2005)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 03/10/2005.
There are currently no known outstanding effects for the Further and Higher Education (Scotland) Act 1992, Paragraph 18.
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F118(1)It shall be the duty of the board to keep proper accounts and other records.S
(2)The accounts shall be prepared F2. . . in respect of each financial year in such manner as the [F3Scottish Ministers] may direct and the accounts shall be submitted to the [F4Scottish Ministers by such time as they may direct].
[F5(2A)The Scottish Ministers shall send the accounts to the Auditor General for Scotland for auditing.]
(3)The financial year of the board shall be from 1st April to 31st March.
(4)The Secretary of State may by order provide that the board shall have a different financial year, and an order under this sub-paragraph may make such consequential provision as appears to the Secretary of State to be necessary or expedient.
Textual Amendments
F1Sch. 2 para. 18 wholly in force at 16.5.1992 see s. 63(2) and S.I. 1992/817, art. 3(2), Sch. 1.
F2Words in Sch. 2 para. 18(2) repealed (1.4.2000) by 2000 asp 1, s. 26(1), Sch. 4 para. 11(3)(a)(i); S.S.I. 2000/10, art. 2(3)
F3Words in Sch. 2 para. 18(2) substituted (1.4.2000) by 2000 asp 1, s. 26(1), Sch. 4 para. 11(3)(a)(ii); S.S.I. 2000/10, art. 2(3)
F4Words in Sch. 2 para. 18(2) substituted (1.4.2000) by 2000 asp 1, s. 26(1), Sch. 4 para. 11(3)(a)(iii); S.S.I. 2000/10, art. 2(3)
F5Sch. 2 para. 18(2A) inserted (1.4.2000) by 2000 asp 1, s. 26(1), Sch. 4 para. 11(3)(b); S.S.I. 2000/10, art. 2(3)
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