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8.—(1) An accounting authority—
(a)has a right of access at all reasonable times to all documents which—
(i)are in the possession, or under the control of—
(aa)where the joint board in question was a joint police board, the Scottish Police Authority or the chief constable of the Police Service of Scotland;
(bb)where the joint board in question was a joint fire and rescue board, the Scottish Fire and Rescue Service;
(cc)any constituent local authority corresponding to that joint board; and
(ii)appear to the accounting authority to be needed for the purpose of discharging its functions conferred under article 7; and
(b)may require any person mentioned in article 7(2)(b) or any person who has been an officer or member of the joint board to give to the accounting authority any such information as they think necessary for the purpose mentioned in paragraph (1)(a)(ii).
(2) It is the duty—
(a)where the joint board in question was a joint police board, of the Scottish Police Authority and the chief constable;
(b)where the joint board in question was a joint fire and rescue board, of the Scottish Fire and Rescue Service; and
(c)of every constituent local authority corresponding to a joint board,
to co-operate with and provide such assistance on or after 1st April 2013 as may be reasonably required of them by the corresponding accounting authority to enable the accounts of the joint board to be closed.
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