- Latest available (Revised)
- Point in Time (20/05/2010)
- Original (As enacted)
Version Superseded: 01/10/2010
Point in time view as at 20/05/2010. This version of this provision has been superseded.
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
National Health Service (Scotland) Act 1978, Section 86 is up to date with all changes known to be in force on or before 08 September 2024. 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.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
[F1(1)The following bodies that is to say—
(a)every Health Board;
(b)the Agency; and
(c)every NHS trust,]
shall keep, in such form as the Secretary of State may, with the approval of the Treasury, direct, accounts of all moneys received or paid out by them, and [F2shall send those accounts to the Scottish Ministers by such time as they may direct].
[F3(1AA)The Scottish Ministers shall send the accounts to the Auditor General for Scotland for auditing.]
[F4F5(1A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1B)In preparing its annual accounts in pursuance of subsection (1), an NHS trust shall comply with any directions given by the Secretary of State with the approval of the Treasury as to—
(a)the methods and principles according to which the accounts are to be prepared; and
(b)the information to be given in the accounts.]
(1C). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5(3)Every [F7body mentioned in paragraphs (a) to (c) of subsection (1)] shall prepare and transmit to the Secretary of State in respect of each financial year accounts in such form as the Secretary of State may, with the approval of the Treasury, direct.
[F8(4)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]
F5(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 86(1)(a)(b)(c) substituted by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), s. 36(2)(3)
F2Words in s. 86(1) substituted (1.4.2000) by 2000 asp 1, s. 26(1), Sch. 4 para. 4(3)(a); S.S.I. 2000/10, art. 2(3)
F3S.86(1AA) inserted (1.4.2000) by 2000 asp 1, s. 26(1), Sch. 4 para. 4(3)(b); S.S.I. 2000/10, art. 2(3)
F4S. 86(1A)(1B) inserted by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), s. 36(2)(4)
F5S. 86(1A)(1C)(5) repealed (1.10.1999) by 1999 c. 8, s. 65, Sch. 4 para. 57, Sch. 5; S.S.I. 1999/90, art. 2(b)(c), Sch. 2
F6S. 86(2) repealed (1.4.1995) by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), ss. 36(1), 66(2), Sch. 7 para. 14(4), Sch. 10; S.I. 1994/2658, art. 4(a)(b) and expressed to be repealed (1.4.2000) by 2000 asp 1, s. 26(1), Sch. 4 para. 4(3)(c); S.S.I. 2000/10, art. 2(3)
F7Words substituted by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), s. 36(6)
F8S. 86(4) substituted (1.4.2000) by 2000 asp 1, s. 26(1), Sch. 4 para. 4(3)(d); S.I. 2000/10, art. 2(3)
Modifications etc. (not altering text)
C1Ss. 85B, 86 applied (1.4.1991) by S.I. 1990/2639, art. 5(1)(2), Sch. Pt. I
C2S. 86 extended by Mental Health (Scotland) Act 1984 (c. 36, SIF 85), ss. 2(8)(c), 17(2), 91(2), Sch. 1 para. 8(e)
C3S. 86 applied (1.4.1993) by S.I. 1993/577, art. 5(1)(2), Sch. Pt. I(with art. 6)
S. 86 applied (1.4.1995) by S.I. 1995/574, art. 5(1)(2), Sch. Pt. I (with art. 6)
S. 86 applied (1.4.1999) by S.I. 1999/686, art. 5(1)(2), Sch. Pt. I
S. 86 applied (1.4.1999) by S.I. 1999/726, art. 5(1)(2), Sch. Pt. I
S. 86 applied (1.4.2000) by S.S.I. 2000/47, art. 5(1)(2), Sch. Pt. I
S. 86 applied (6.4.2001) by S.S.I. 2001/137, art. 5(1), Sch. Pt. I
S. 86 applied (31.3.2002) by S.S.I. 2002/103, art. 6, Sch. Pt. I (with art. 4(4))
S. 86 applied (27.6.2002) by S.S.I. 2002/305, art. 5(1), Sch. Pt. I (with art. 4(4))
C4S. 86 applied (5.10.2005) by Mental Health (Care and Treatment) (Scotland) Act 2003 (asp 13), ss. 4(3), 333(2)-(4), Sch. 1 para. 9(c), S.S.I. 2005/161, art. 3
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: